World Tax Journal: WTJ

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  Año 2022, Vol. 14, Número 4

  • Fundamental elements of a blockchain-based tax system: when to use blockchain for tax?

    Dennis Post, Claudio Cipollini

    • Resumen

    págs. 519-572

    

  • Towards eXplainable Artificial Intelligence (XAI) in tax law: the need for a minimum legal standard

    Blazej Kuzniacki, Marco Almada, Kamil Tyliński, Łukasz Górski, Beata Winogradska, Reza Zeldenrust

    • Resumen

    págs. 573-616

    

  • Principal purpose test and customary international law: a note of caution

    Alexis Galán, Ricardo García Antón

    • Resumen

    págs. 618-652

    

  • An unfinished patchwork: an assessment of the current international tax dispute resolution system from a developing country perspective

    Natalia Quiñones

    • Resumen

    págs. 653-687

    

  • Preventing tax base erosion and profit shifting occasioned by offshore indirect transfer of assets: perspectives from Africa

    Annet Wanyana Oguttu

    • Resumen

    págs. 689-723