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A New Scenario in International Tax Law: Two Proposals to Rethink the OECD Model in Response to the Generalization of Distance Work by Employees
7 references·0 citing·23 second hop
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)A New Scenario in International Tax Law: …“Work on the Move”: Rethinking Taxation of Labour Income under Tax Treaties (2022)“Work on the Move”: Rethinkin…From remote work to digital nomads: tax issues and tax opportunities of digital lifestyle (2021)From remote work to digital n…A Plea for a Workforce Presence PE Concept in a Post-Covid Digitalized World (2021)A Plea for a Workforce Presen…COVID-19 and Fiscal Policies: Unnecessary and Yet Harmful: Some Critical Remarks to the OECD Note on the Impact of the COVID-19 Crisis on Tax Treaties. (2020)COVID-19 and Fiscal Policies:…In Search of the Digital Nomad – Rethinking the Taxation of Employment Income under Tax Treaties (2019)In Search of the Digital Noma…International Taxation of Permanent Establishments (2011)International Taxation of Per…International Tax Coordination for a Second-Best World (Part I) (2009)International Tax Coordinatio…The ‘gig economy’: employee, self-employed or the need for a special employment regulation?Depression as a disease of modernity: Explanations for increasing prevalence (2012)The mobility turn: a new paradigm for the social sciences? (2013)Developing Digital Nomads as a New Market Segment and Their Role in the Local Digital Ecosystem (2023)The General Theory of Second Best (1956)A Simple Theory of International Trade with Multinational Corporations (1984)Export Versus FDI with Heterogeneous Firms (2004)Are We Heading towards a Corporate Tax System Fit for the 21stCentury? (2014)Neutrality and Territoriality – Competing or Converging Concepts in European Tax Law? (2015)Taxing Profit in a Global Economy (2021)Fiscal Federalism in Theory and Practice (1997)Social media monitoring: Responsive governance in the shadow of surveillance? (2013)Independent work: choice, necessity and the gig economy (2016)A Way to Attract Digital Nomads to Tourist Destinations in the New Normal Era (2024)From tourists to nomads: unveiling the transformative potential of digital nomads in travel and tourism (2024)Geographies of Digital Nomadism: A Research Agenda (2025)The Nature of the Firm (1937)Amenity migration: diverse conceptualizations of drivers, socioeconomic dimensions, and emerging challenges (2009)In search of a digital nomad: defining the phenomenon (2020)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)
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References

  • 2009International Tax Coordination for a Second-Best World (Part I)136 cited
  • 2019In Search of the Digital Nomad – Rethinking the Taxation of Employment Income under Tax Treaties57 cited
  • 2021From remote work to digital nomads: tax issues and tax opportunities of digital lifestyle45 cited
  • 2011International Taxation of Permanent Establishments32 cited
  • 2022“Work on the Move”: Rethinking Taxation of Labour Income under Tax Treaties30 cited
  • 2021A Plea for a Workforce Presence PE Concept in a Post-Covid Digitalized World23 cited
  • 2020COVID-19 and Fiscal Policies: Unnecessary and Yet Harmful: Some Critical Remarks to the OECD Note on the Impact of the COVID-19 Crisis on Tax Treaties.21 cited

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