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INSIGHT: Taxing the Digital Economy—Pillar One Is Not BEPS 2 (Part I)
Matthias Bauer's research discussed by Bloomberg...
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Should Unfairness be Maintained in Corporate Taxation? The Disguise of the Tax Incidence in EU and OECD Corporate Tax Planning
This study is meant to address the failure of governments and international institutions (e.g. the EU, OECD and IMF) to account for the...
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Digital Taxes as Barriers to Trade
Matthias Bauer writes about digital services taxes, which by design discriminate against foreign importers of certain digital...
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The EU’s Position on the WTO Reform and what’s ongoing
Philipp Lamprecht's presentation to CAITEC, MOFCOM, during a seminar on the theme of “World Trade Organization Reform and China EU Cooperation”...
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Should Unfairness be Maintained in Corporate Taxation?
Matthias Bauer's presentation of tax incidence effects and matters of tax...
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Imposing tariff on digital companies will be counter-productive: Report
Hosuk Lee-Makiyama & Badri Narayanan study on the repercussion of tariffs for digital goods and services featured on the Financial...
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ECIPE submission to USTR Section 301 Investigation of France’s Digital Services Tax
ECIPE's comments address the motivation of the French government underlying its DST law and the extent to which it is unreasonable and...
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Liberaler borde klä sig i gula västar
Liberal Debatt takes stock of Fredrik Erixon's paper on globalisation, protectionism and income...