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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(PDF:246KB)(March 2021) | |
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(PDF:415KB)(February 2021) | |
ASATSUMA Akiyuki |
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Developing Countries’ Perspectives on the Digitalization of the Economy ―Focusing on the U.N. Initiatives―(PDF:415KB) (January 2021) |
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HONDA Mitsuhiro |
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Fight against Tax Havens and International Tax Law ―New Taxing Right and a Global Minimum Tax―(PDF:619KB)(April 2021) |
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OKA Naoki | |
Taxation on the Digital Economy ―Issues on Implementation and Enforcement―(PDF:236KB) (January 2021) |
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KURIHARA Katsufumi | |
Rationales and Challenges for a Digital Service Tax: Focusing on Location-Specific Rent(PDF:218KB) (January 2021) | |
WATANABE Tetsuya | |