The rapid diffusion of digital platforms is generating a deep impact on a wide range of
economic aspects such as consumption, communication, and workstyle. On the other hand …

More than 20 countries recently adopted digital services taxes, with many others threatening
to do so. The Organisation for Economic Co-operation and Development (OECD) is …

This study analyzes investor reaction to the European Commission's proposals on the
taxation of digital firms. Examining the stock returns of potentially affected firms surrounding …

The digital tax is imposed on the transaction of goods and services carried out with Domestic
Taxpayers or with Foreign Taxpayers without a physical presence in Indonesia. To date, the …

Taking the tax evasion of live streamers as a reference case, this article aims to establish a
tax compliance prospect theory model, in which the reference point is determined by the …

Starting in 2016, many countries enacted digital services taxes (DSTs), a turnover tax that
applies to digital companies regardless of whether they have a physical presence in the …

We study the effect of digital tax measures on firm value. By employing an event study
methodology, we analyze investor reaction to the European Commission's proposals on the …

Against the backdrop of the rapidly expanding digital economy, multinational corporations
are increasingly exploiting information asymmetry in the market to employ covert and …

We examine the effect of business model digitalization on competition and how corporate
tax savings through digitalization may augment this relationship. Global policymakers …

数字经济快速发展导致现行国际税制不再适用, 多国开征新税种扰乱跨境税收法律秩序.
从近期经济合作与发展组织(OECD) 发布的解决方案可以看出, 国际社会正在努力推进全球税制 …