U.S. tax professionals can bene/it by becoming acquainted with the OECD’s new guidelines for the design and implementation of value added tax (VAT) regime
As the digital economy changes the way that we do business, tax laws have been challenged to adapt a...
Materials presented in conjunction with a keynote speech delivered on May 15, 2003 at a congress on ...
As the digital economy changes the way that we do business, tax laws have been challenged to adapt a...
U.S. tax professionals can bene/it by becoming acquainted with the OECD’s new guidelines for the des...
The OECD’s International VAT/GST Guidelines, which were released in their consolidated form at the O...
Distinguished Research Professor \u26 Shackelford Distinguished Professor in Taxation Law Emeritus W...
In January 2021, the OECD Committee on Fiscal Affairs (CFA) requested the development of guidance to...
Canada is not a country with a reputation for bold experimentation. However, Canadian experience dem...
Experts from the North have long tried to teach countries in the South how to tax. For decades, they...
On 18 and 19 February 2009, the American Tax Policy Institute (ATPI) sponsored a conference in Washi...
It is unarguable that development of electronic markets and other digital platformsfacilitated the t...
In this article, the author seeks to assess, on the basis of the Draft Guidelines and previous relat...
The OECD is moving forward with consideration of a minimum tax as part of its solution to taxation o...
This essay will consider the outcome of Pillars One and Two in light of the history of international...
Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walt...
As the digital economy changes the way that we do business, tax laws have been challenged to adapt a...
Materials presented in conjunction with a keynote speech delivered on May 15, 2003 at a congress on ...
As the digital economy changes the way that we do business, tax laws have been challenged to adapt a...
U.S. tax professionals can bene/it by becoming acquainted with the OECD’s new guidelines for the des...
The OECD’s International VAT/GST Guidelines, which were released in their consolidated form at the O...
Distinguished Research Professor \u26 Shackelford Distinguished Professor in Taxation Law Emeritus W...
In January 2021, the OECD Committee on Fiscal Affairs (CFA) requested the development of guidance to...
Canada is not a country with a reputation for bold experimentation. However, Canadian experience dem...
Experts from the North have long tried to teach countries in the South how to tax. For decades, they...
On 18 and 19 February 2009, the American Tax Policy Institute (ATPI) sponsored a conference in Washi...
It is unarguable that development of electronic markets and other digital platformsfacilitated the t...
In this article, the author seeks to assess, on the basis of the Draft Guidelines and previous relat...
The OECD is moving forward with consideration of a minimum tax as part of its solution to taxation o...
This essay will consider the outcome of Pillars One and Two in light of the history of international...
Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walt...
As the digital economy changes the way that we do business, tax laws have been challenged to adapt a...
Materials presented in conjunction with a keynote speech delivered on May 15, 2003 at a congress on ...
As the digital economy changes the way that we do business, tax laws have been challenged to adapt a...