World Tax Journal: WTJ

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  Año 2020, Vol. 12, Número 4

  • Taxing artificial intelligence and robots : critical assessment of potential policy solutions and recommendation for alternative approaches

    Vikram Chand, Svetislav V. Kostic, Ariene Reis

    • Resumen

    págs. 711-761

    

  • Prospects for taxation of the dgital economy between “Tax law and new economy” and “Tax law of the new economy”

    Isabella Cugusi

    • Resumen

    págs. 763-797

    

  • A critique from a developing country perspective of the proposals to tax the digital economy

    Annet Wanyana Oguttu

    • Resumen

    págs. 799-828

    

  • Profit allocation based on scarcity value: a new factor for taxing intra-group services where they create value

    Nina Berndsen

    • Resumen

    págs. 829-862

    

  • Income tax treatment of crowdfunding at national level: exploring the suitability of the conventional system and scope for a new approach

    Federica Casano

    • Resumen

    págs. 863-897