Manohar Samal, Principal Associate at Ratan Samal & Associates, Mumbai, India; Arbitrator at the Indian Institute of Arbitration and Mediation, Cochin, India. Email: manohar@ratansamalassociates.com […]
Blogs
Taxing Bitcoin: A New Source of Revenue?
Andreas Thiemann, Formerly of the European Commission, Joint Research Centre (JRC), Seville, Spain. Email: andthiemann@gmail.com As cryptocurrencies like Bitcoin continue to grow in popularity, they […]
The Case for Stronger Scrutiny of the Deductibility of Crypto Losses
Vincent Ooi, Assistant Professor, Yong Pung How School of Law, Singapore Management University, Singapore. Email: vincentooi@smu.edu.sg My paper, The Case for Stronger Scrutiny of the […]
Taxing Non-Fungible Tokens
Dr. Elizabeth Morton, Senior Lecturer, RMIT University, Melbourne, Australia. Email: Elizabeth.morton@rmit.edu.au Often, when we think about the crypto economy, we think about Bitcoin. However, blockchain […]
Remote Work in Tax Administrations Survey
By Ioannis Lentas, Nikolaos Moustakidis and Bettina Derpanopoulou Human Resources Directorate Independent Authority for Public Revenue, Hellenic Republic Introduction The COVID-19 pandemic has had a devastating impact […]
The Anthropology of Tax
By Lotta Björklund Larsen & Robin Smith Taxation is a truly multi-disciplinary subject and there are many social and cultural explanations offered for how people […]
Digital Tax Administrations in the 21st Century: Opportunities and Challenges
By Miguel A. Fonseca and Shaun B. Grimshaw We live our lives ever more online: we shop, we socialize, and get our news through the […]
How are we paying for this economic crisis? EU’s new budget
Clara Volintiru and John D’Attoma The EU is stepping up to the economic challenges posed by Covid19 with a recovery plan titled Next Generation EU of 750 billion […]
The Chancellor’s summer economic statement
By İrem Güçeri, Centre for Business Taxation, Saïd Business School, University of Oxford On Wednesday, the Chancellor announced a £159 billion package to tackle the challenges arising […]
Chronicle of a Crisis Foretold? Latin America in the time of Coronavirus: Revenues, Growth and Policy Responses.
By Matteo Pazzona, Brunel University London According to the World Health Organization, Latin America is the current epicentre of the Covid-19 pandemic. While many countries […]