We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Andrés Báez Moreno & Yariv Brauner, Pillar One and Alchemy: What Can We…
“[I]n this world, with great power comes great responsibility!”
– Uncle Ben advice to the young Peter Parker,
the 1962 Amazing Fantasy #15, by Stan Lee
1 Introduction
Explainable artificial…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Reuven Avi-Yonah, Do Intangibles Fit BEFIT?
This article argues that the…
We commend the OECD’s 15-year effort since its 2005 publication of E-commerce: Transfer Pricing and Business Profits Taxation to address the challenges arising from the digitalization of…
Since 2013 the OECD has worked on forging a grand coalition (now 136 countries) it calls the “Inclusive Framework” around adopting the outcomes of the OECD’s Base Erosion and Profit Shifting (BEPS)…
We applaud the OECD’s 15-year effort since its 2005 publication of E-commerce: Transfer Pricing and Business Profits Taxation to address the challenges arising from the digitalization of…
