World Tax Journal: WTJ

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  Año 2023, Vol. 15, Número 2

  • The evolution of thinking on tax and the digitalization of business 1996-2018

    Richard Collier

    • Resumen

    págs. 145-204

    

  • Normative conflicts when applying the arm’s length principle: when soft law developments meet hard law realities of national legislation

    Abhishek Padwalkar, Cristian Camilo Rodríguez Peña

    • Resumen

    págs. 205-233

    

  • Maximizing value through arbitral power within the international tax dispute system: a derivative and qualquant analysis

    Stefano Castagna

    • Resumen

    págs. 235-253

    

  • Investment obligations and levies on VOD media service providers and cultural policies of Member States: an analysis from an EU and international tax law perspective

    Svitlana Buriak, Dennis Weber

    • Resumen

    págs. 255-290

    

  • Moving forward with tax sustainability reporting in the EU: a quantitative descriptive analysis

    Leonie C. Kopetzki, Christoph Spengel, Stefan Weck

    • Resumen

    págs. 291-320