The issue of how to regulate transactions in cyberspace is central to the future of
international electronic commerce. This paper is based on four assumptions:(1) the Internet …

Bringing together top international researchers this book provides a worldwide coverage of
underground economic activities. It presents estimates of the underground economy for 145 …

In this paper, we highlight the pervasive influence of information technologies on
multinational enterprise (MNE) operations, strategies and structures. The democratization of …

This article argues that the current debate on international taxation of e-commerce is totally
tax oriented and ignores cyberspace law and that this separation is unjustified and harmful …

My first meeting with Janet Spragens was one of those rare occasions where five minutes
after I met her, I felt that she was my best friend. I felt that I had known her for most of my life …

I. Introduction Victor Thuronyi's paper critically examines the potential structure and
prospects for a multilateral tax treaty. The subject is of pressing importance as many nations …

" Taxes are what we pay for civilized society." 1 Unquestionably this is true, but in today's
technologically driven, globally interwoven world, how much we pay is increasingly being …

This thesis analyzes the general characteristics of a state's fiscal jurisdiction and how they
influence the process of interaction with other national tax jurisdictions. The paper figures …

BigTech's outsize power and influence have prompted policymakers and experts in the
United States and around the world to turn to taxation both for the sake of raising revenue …

This paper discusses international taxation issues related to electronic commerce, paying
special attention to administrative aspects. After explaining some merits of source-based …