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Transformation of the legal regulation of tax relations in the digital economy context
9 references·0 citing·28 second hop
Transformation of the legal regulation of tax relations in the digital economy context (2021)Transformation of the legal regulation of…One Answer to Why and How to Tax the Digitalized Economy (2019)One Answer to Why and How to …The European Commission’s Proposal on Corporate Taxation and Significant Digital Presence: A Preliminary Assessment (2018)The European Commission’s Pro…Ten Questions about Why and How to Tax the Digitalized Economy (2018)Ten Questions about Why and H…Taxation of the Digital Economy: A Pragmatic Approach to Short-Term Measures (2018)Taxation of the Digital Econo…BEPS, the Digital(ized) Economy and the Taxation of Services and Royalties (2018)BEPS, the Digital(ized) Econo…Addressing the Tax Challenges of the Digitalization of the Economy – A Possible Answer in the Proper Application of the Transfer Pricing Rules? (2018)Addressing the Tax Challenges…Ten Questions About Why and How to Tax the Digitalized Economy (2017)Ten Questions About Why and H…Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy (2015)Blueprints for a New PE Nexus…Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy (2015)Blueprints for a New PE Nexus…Worldwide vs. source taxation of income A review and re-evaluation of arguments (1988)International Tax Coordination for a Second-Best World (Part I) (2009)Addressing the Tax Challenges of the Digital Economy (2014)Residual Profit Allocation by Income (2019)Taxing the Digital Economy (2021)Value creation in E‐business (2001)Service-dominant logic: reactions, reflections and refinements (2006)Value Creation and Value Capture: A Multilevel Perspective (2007)Global Transfer Pricing Conference: Transfer Pricing Developments around the World (2017)Some Comments on the Attribution of Profits to the Digital Permanent Establishment (2018)International Taxation in the Digital Economy: Challenge Accepted? (2017)The Evolving ‘Thunder’ (2021)Configuring value for competitive advantage: on chains, shops, and networks (1998)The Taxation of Digital Transactions in India: The New Equalization Levy (2016)Taxation of the Digital Economy: “Quick Fixes” or Long-Term Solution? (2017)New Digital Business Tax on Online Advertising in Austria (2019)Regulatory capture? Fiscal anthropological insights into the heart of contemporary statehood (2018)THE SUPERIORITY OF THE DIGITAL SERVICES TAX OVER SIGNIFICANT DIGITAL PRESENCE PROPOSALS (2019)Indonesia Tax Authority Measure on Facing the Challenge in Taxing Digital Economy (2020)Taxing the Digital Economy Post BEPS ... Seriously (2019)Chapter 8: The Faltering Legitimacy of the Place of Physical Presence as a Tax Nexus for Active Income (2022)Like adding oil to the fire or pouring water on it? The effect of the digital economy on corporate tax avoidance: Evidence from China (2024)INTER-NATION EQUITY REVISITED (2020)Is There Finally an International Tax System? (2021)Adapting Current International Taxation to New Business Models: Two Proposals for the European Union (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)
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References

  • 2015Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy81 cited
  • 2018Ten Questions about Why and How to Tax the Digitalized Economy79 cited
  • 2015Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy71 cited
  • 2019One Answer to Why and How to Tax the Digitalized Economy66 cited
  • 2017Ten Questions About Why and How to Tax the Digitalized Economy52 cited
  • 2018Addressing the Tax Challenges of the Digitalization of the Economy – A Possible Answer in the Proper Application of the Transfer Pricing Rules?48 cited
  • 2018BEPS, the Digital(ized) Economy and the Taxation of Services and Royalties27 cited
  • 2018Taxation of the Digital Economy: A Pragmatic Approach to Short-Term Measures24 cited
  • 2018The European Commission’s Proposal on Corporate Taxation and Significant Digital Presence: A Preliminary Assessment18 cited

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