World Tax Journal: WTJ

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  Año 2024, Vol. 16, Número 2

  • Preferential personal income tax regimes in the European Union: a new form of permitted (harmful) tax competition?

    Rita Szudoczky, Cristian Camilo Rodríguez Peña

    • Resumen

    págs. 245-288

    

  • Who is leading the dance? or Should the main principles of taxation be adjusted in accordance with coordination principles of social security?: teleworking and beyond

    Katia Cejie

    • Resumen

    págs. 289-323

    

  • Remote work and the taxation of individuals: a developing world perspective and the argument for inter-nation equity

    Shaun Parsons, Afton Titus

    • Resumen

    págs. 325-348

    

  • The race for new residents: preferential regimes and rethinking tax residency under the new phase of tax competition

    Eleonora Addarii

    • Resumen

    págs. 349-378

    

  • A new Model Tax Convention for a world of increasing remote work and mobility of individuals

    Eva Escribano López

    • Resumen

    págs. 379-416

    

  • The individual side of international taxation: the case of the OECD/G20 BEPS Project

    Ekaterina Tibilova

    • Resumen

    págs. 417-437