Public Policy Review

Vol. 17   No. 1

Policy Research Institute
MINISTRY OF FINANCE
JAPAN



Digital Economy and New Trends in Taxation
 
CONTENTS
 

article markChallenges of the digital economy on international taxation rules from the perspective of global business society
AOYAMA Keiji
 
 
article markNew 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
 
 
article markDeveloping Countries’ Perspectives on the Digitalization of the Economy
―Focusing on the U.N. Initiatives―
HONDA Mitsuhiro
 
 
article markFight against Tax Havens and International Tax Law
―New Taxation Rights and a Global Minimum Tax―
OKA Naoki
 
 
article markTaxation on the Digital Economy
―Issues on Implementation and Enforcement―(PDF:236KB)
(January 2021)
KURIHARA Katsufumi
 
 
article markRationales and Challenges for a Digital Service Tax: Focusing on Location-Specific Rent
WATANABE Tetsuya
 

 

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