No. 20-1, February 2018
Index
- Efficient tax competition under the origin principle
- Issue Information
- Special issue on taxation in the digital economy
- Tax competition, tax coordination, and e‐commerce
- Tax incidence on competing two‐sided platforms
- Taxation and privacy protection on Internet platforms
- Taxation in digital media markets
- Taxation of a digital monopoly platform
- Transfer pricing regulation and taxation of royalty payments