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World Tax Journal

International Bureau of Fiscal Documentation

Finance & Accounting
AJG 1ABDC B
Abstract coverage—see Methodology
Recent paperssorted by most recent
PaperYearCitations
Democratic Control over Tax Treaties: A Comparative Constitutional Perspective
Andreas Kallergis
20260 citations
Client-Attorney Privilege: The Last Barrier to Tax Transparency?
Siddhesh Rao
20260 citations
Proportionate Risk Management for Tax-Related AI Systems: Analysis and Implications under EU and US Law
A. Rizzo & Giorgio Hassan
20260 citations
The Uneasy Case for Windfall and Excess Profits Taxation – Part I
Dario Stevanato
20260 citations
Does the Tax Anti-Discrimination Rule Guarantee Relief from Juridical Double Taxation in the GCC? Lessons from the EU
Sarah Khaled Alsultan
20260 citations
Abuse in GloBE: Legal and Policy Challenges
Giuseppe Moramarco & Benjamin Beer
20260 citations
Designing Net Wealth Taxes – Challenges in Valuing Shares in Unlisted Companies
Henrik Skar et al.
20252 citations
Anti-Tax Avoidance Rules and Tax Complexity
Deborah Schanz et al.
20251 citations
Apple, Amazon, Airbnb and Uber as Deemed Suppliers in EU VAT: Same Obligation, But Not the Same Rights?
Nevia Čičin-Šain
20251 citations
“Fiscal Citizenship” from an Interdisciplinary Perspective: Opportunities and Risks of Researching across Disciplines
Lotta Björklund Larsen & Hans‐Joachim Lauth
20251 citations
The Compatibility of the UTPR with Fundamental Rights: A Critical Assessment
Robbe Basteleurs et al.
20251 citations
The Functional Fallacy
Richard Collier & I.F. Dykes
20251 citations
Net Tax as a Driver to Tackle the Negative Impact of Capital Income Tax on Economic Growth: A Dynamic CGE Analysis of CEMAC Countries
Rodrigue Nobosse Tchoffo et al.
20250 citations
Virtual Real Estate in the Metaverse: How Should Countries Allocate Taxing Rights?
Claudio Cipollini
20250 citations
Decarbonizing Economies: Balancing Growth and Green in South Africa, Mozambique, the United Kingdom and Sweden
Joram Ndlovu et al.
20250 citations
The Normative Shift in Corporate Tax Policy after GloBE
Tarcísio Diniz Magalhães & Allison Christians
20250 citations
From National Cooperative Compliance to Project-Related Multilateral Cooperative Compliance
T.A. Christodoulopoulos et al.
20250 citations
National Windfall Taxes on EU Banks: Legal Aspects and Interplay with Monetary Policy
Giangiacomo D’Angelo et al.
20250 citations
When Does a Tax Treaty Apply?
Joanna Wheeler
20250 citations
Open and Hidden Issues in the Interpretation of Article 2
Wolfgang Oepen
20250 citations

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