Grahame Jackson, ADIT CTA (Fellow); Partner, Hassans International Law Firm, Gibraltar. The current discourse around tax reform is one that emphasises the moral problems of […]
Blogs
How Do Multinationals Shift Profits Out of Indonesia?
Arnaldo Purba, Sampoerna University, South Jakarta, Indonesia; Directorate General of Taxes, Indonesia. Email: arnaldo.purba@sampoernauniversity.ac.id Alfred Tran, The Australian National University, Canberra, Australia. Email: Alfred.Tran@anu.edu.au Prior […]
When Experience Meets Tech: Rethinking Tax Audit Quality in a Digital Era
Maarten A. Siglé, Nyenrode Business University, Netherlands Tax Administration (NTA), The Netherlands, ORCID 0000-0001-5787-8920. Stephan Muehlbacher, Karl Landsteiner University of Health Sciences, Department of Psychology […]
Solving Challenges in the Levy and Collection of the Goods and Services Tax on Virtual Digital Assets (Cryptoassets) in India
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 […]
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 […]