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A Potential Legal Rationale for Taxing Rights of Market Jurisdictions
6 references·0 citing·22 second hop
A Potential Legal Rationale for Taxing Rights of Market Jurisdictions (2021)A Potential Legal Rationale for Taxing Ri…Taxing Where Value Is Created: Whats User Involvement Got to Do with It? (2019)Taxing Where Value Is Created…Equalization Taxes and the EUs Digital Services Tax (2019)Equalization Taxes and the EU…Ten Questions about Why and How to Tax the Digitalized Economy (2018)Ten Questions about Why and H…International Taxation of Permanent Establishments (2011)International Taxation of Per…Worldwide vs. source taxation of income A review and re-evaluation of arguments (Part III) (1988)Worldwide vs. source taxation…The Pure Theory of Government Finance: A Suggested Approach (1949)The Pure Theory of Government…Addressing the Tax Challenges of the Digital Economy (2015)On the Future of Business Income Taxation in Europe (2019)THE SUPERIORITY OF THE DIGITAL SERVICES TAX OVER SIGNIFICANT DIGITAL PRESENCE PROPOSALS (2019)Value Creation: A Guiding Light for the Interpretation of Tax Treaties? (2020)International Tax Coordination for a Second-Best World (Part I) (2009)International Taxation in the Digital Economy: Challenge Accepted? (2017)“Taxation Where Value is Created” and the OECD/G20 Base Erosion and Profit Shifting Initiative (2018)In Search of the Digital Nomad – Rethinking the Taxation of Employment Income under Tax Treaties (2019)National digital taxes – Lessons from Europe (2020)The Nature of the Firm (1937)Public Finance in Theory and Practice. (1974)The Firm, the Market, and the Law (1987)Source-Based Taxing Rights from the OECD to the UN Model Conventions: Unavailing Efforts and an Argument for Reform (2019)Dijital Ekonominin Vergilendirmesinde Yaşanan Sorunlar: OECD-AB Tedbirleri ve Ulusal Çözüm Arayışları (2022)A New Scenario in International Tax Law: Two Proposals to Rethink the OECD Model in Response to the Generalization of Distance Work by Employees (2023)Voting by veto (1978)Distributed Preparedness: The Spatial Logic of Domestic Security in the United States (2008)Evaluating the Efficiency and Equity of Federal Fiscal Equalization (2010)New Digital Business Tax on Online Advertising in Austria (2019)ICT and International Corporate Taxation: Tax Attributes and Scope of Taxation (2003)Residual Profit Allocation by Income (2019)Public International Law and Tax Law: A Fair and Equitable Nexus in International Taxation (2024)
this work references cited by second hop

References

  • 1949The Pure Theory of Government Finance: A Suggested Approach287 cited
  • 2018Ten Questions about Why and How to Tax the Digitalized Economy79 cited
  • 2019Equalization Taxes and the EUs Digital Services Tax52 cited
  • 1988Worldwide vs. source taxation of income A review and re-evaluation of arguments (Part III)52 cited
  • 2019Taxing Where Value Is Created: Whats User Involvement Got to Do with It?43 cited
  • 2011International Taxation of Permanent Establishments32 cited

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