World Tax Journal: WTJ

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  Año 2019, Vol. 11, Número 4

  • International - International Effective Minimum Taxation – The GLOBE Proposal

    Joachim Englisch, Johannes Becker

    • Resumen

    págs. 623-680

    

  • International - Transfer Pricing for Digital Business Models: Early Evidence of Challenges and Options for Reform

    Stefan Greil, Raphael Müller, Marcel Olbert

    • Resumen

    págs. 681-722

    

  • International - Simplifying the Transfer Pricing Analysis: An Illusory Chimaera or a Realistic Ambition?

    Gabriela Capristano Cardoso, Raffaele Petruzzi

    • Resumen

    págs. 723-754

    

  • China/United Kingdom/United States/European Union/International - Protected Tax Havens: Cornering the Market through International Reform?

    Ivar Kolstad

    • Resumen

    págs. 755-776