Paper by: Duncan Bentley This article analyses the impact of digitalisation on the tax administration, with a focus on taxpayer rights and obligations. Tax administrators…
Posts published in “Australasia”
Article by: Dr. Dennis Ndonga (Lecturer, Murdoch University Australia) The rapid growth of cross-border e-commerce has challenged the existing international tax principles that are structured…
Paper by: Reuven S. Avi-Yonah The existing network of over 2,500 bilateral double tax treaties (DTTs) represents an important part of international law. The current…