Add to ORKGThe article discusses fundamentals aspects of taxes and training role of the Government, the Prime Minister in the 21st century. Firstly, the text revises some of the main changes currently taking place in the new century. Secondly, the study points out some aspects to consider in the development of Tax process, and Smart Tax Policies
The ever-increasing digitization of businesses around the world is forcing tax authorities to re-loo...
Given the dynamics of economic and financial globalization, national tax authorities often do not ha...
A robust and efficient tax administration in a modern tax system requires effective tax policies and...
Tax Policy issues have moved up the global political agenda. Governments and citizens are increasing...
On July 1, 2021, 130 countries signed on to a new framework for reforming international corporate ta...
This article elaborates on the tax policy responses in the area of direct taxation that are currentl...
Experts from the North have long tried to teach countries in the South how to tax. For decades, they...
This article traces the rise of multinational enterprises (MNEs) and the effectiveness of measures...
This article suggests a variant on the proposal for a global anti-base erosion tax (GloBE), which is...
This Article argues that governments should abandon the treaty concept of permanent establishment an...
Digital transformation will pose growing challenges to tax revenues and systems of taxation that wer...
The 1980s were a decade of tax reform across OECD countries. The changes had many common themes. T...
The rise of globalization has become a double-edged sword for countries seeking to implement a benef...
This article elaborates on the tax policy responses in the area of direct taxation that are currentl...
International tax avoidance by multinational corporations is now frontpage news. At its core, the is...
The ever-increasing digitization of businesses around the world is forcing tax authorities to re-loo...
Given the dynamics of economic and financial globalization, national tax authorities often do not ha...
A robust and efficient tax administration in a modern tax system requires effective tax policies and...
Tax Policy issues have moved up the global political agenda. Governments and citizens are increasing...
On July 1, 2021, 130 countries signed on to a new framework for reforming international corporate ta...
This article elaborates on the tax policy responses in the area of direct taxation that are currentl...
Experts from the North have long tried to teach countries in the South how to tax. For decades, they...
This article traces the rise of multinational enterprises (MNEs) and the effectiveness of measures...
This article suggests a variant on the proposal for a global anti-base erosion tax (GloBE), which is...
This Article argues that governments should abandon the treaty concept of permanent establishment an...
Digital transformation will pose growing challenges to tax revenues and systems of taxation that wer...
The 1980s were a decade of tax reform across OECD countries. The changes had many common themes. T...
The rise of globalization has become a double-edged sword for countries seeking to implement a benef...
This article elaborates on the tax policy responses in the area of direct taxation that are currentl...
International tax avoidance by multinational corporations is now frontpage news. At its core, the is...
The ever-increasing digitization of businesses around the world is forcing tax authorities to re-loo...
Given the dynamics of economic and financial globalization, national tax authorities often do not ha...
A robust and efficient tax administration in a modern tax system requires effective tax policies and...