World Tax Journal: WTJ

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  Año 2023, Vol. 15, Número 3

  • The impact of the global minimum tax on tax competition

    Michael P. Deveraux, John Vella

    • Resumen

    págs. 323-378

    

  • The historical origins and current prospects of the multilateral tax convention

    Reuven S. Avi-Yonah, Eran Lempert

    • Resumen

    págs. 379-411

    

  • Fundamental elements of a blockchain-based tax system: governance, legal and technology aspects

    Dennis Post, Claudio Cipollini

    • Resumen

    págs. 413-461

    

  • Conceptual legal challenges in tax automation via blockchain technology

    Christina Dimitropoulou, Ivan Lazarov, Yasmin Lawson

    • Resumen

    págs. 464-508

    

  • A new scenario in international tax law: two proposals to rethink the OECD Model in response to the generalization of distance work by employees

    Irene Rovira Ferrer

    • Resumen

    págs. 509-542