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Public Policy Review |
| Vol. 17 No. 1 Policy Research Institute |
| Digital Economy and New Trends in Taxation |
| CONTENTS |
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Challenges of the digital economy on international taxation rules from the perspective of global business society(PDF:246KB) （March 2021） |
| AOYAMA Keiji | |
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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） |
| 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） |
| OKA Naoki | |
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Taxation on the Digital Economy ―Issues on Implementation and Enforcement―(PDF:236KB) （January 2021） |
| KURIHARA Katsufumi | |
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Rationales and Challenges for a Digital Service Tax: Focusing on Location-Specific Rent(PDF:218KB) （January 2021） |
| WATANABE Tetsuya | |
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