World Tax Journal: WTJ

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  Año 2023, Vol. 15, Número 4

  • Pillar Two and developing countries: the perils of jurisdictional blending

    Roberto Codorniz Leite Pereira

    • Resumen

    págs. 545-573

    

  • The single top-up tax principle: justification, content and functions upon the design of QDMTTs

    Ricardo André Galendi Júnior

    • Resumen

    págs. 575-620

    

  • Taxation of remote workers: is the allocation of taxation rights in line with the benefit principle?

    Christian Schwarz

    • Resumen

    págs. 621-641

    

  • Public health taxes: should sugar-sweetened beverages be taxed? if so, how?

    Ricardo García Antón, Cihat Öner

    • Resumen

    págs. 644-681