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Public Policy Review |
| Vol. 17 No. 1 Policy Research Institute |
| Digital Economy and New Trends in Taxation |
| CONTENTS |
 | Challenges of the digital economy on international taxation rules from the perspective of global business society |
| AOYAMA Keiji | |
| New Trends and Prospects for the Distribution of International Taxation Rights with looking at the tradition since the era of the League of Nations |
| ASATSUMA Akiyuki | |
| Developing Countries’ Perspectives on the Digitalization of the Economy ―Focusing on the U.N. Initiatives― |
| HONDA Mitsuhiro | |
| Fight against Tax Havens and International Tax Law ―New Taxation Rights and a Global Minimum Tax― |
| OKA Naoki | |
| Taxation on the Digital Economy ―Issues on Implementation and Enforcement―(PDF:236KB)  （January 2021） |
| KURIHARA Katsufumi | |
| Rationales and Challenges for a Digital Service Tax: Focusing on Location-Specific Rent |
| WATANABE Tetsuya | |
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