Publications
2020
Olowska/Lan/Peshori, The Digitalization of Tax Administration in China, India and Korea (Rep.) in the Fourth Industrial Revolution. Bulletin for International Taxation. 74 (8)
2019
Hellerstein/Owens/Dimitropoulou, Digital Taxation Lessons from Wayfair And the U.S. States' Responses, Tax Notes International
Kaeser/Owens/Sim, Going the Way of the Polaroid: Digital Taxation and the End of the Arm's-Length Principle? Tax Notes International Vol. 95
Duperrut/Thevoz/Ilves/Migai/Owens, Why - and How - African Countries Should Use Technology for Automatic Information Exchange, Tax Notes International Vol. 96
2017
Kerschner/Somare, Taxation in a Global Digital Economy, Linde
Ainsworth/Alwohaibi, Blockchain, Bitcoin, and VAT in the GCC: The Missing Trader Example
Ainsworth/Viitsaari, Payroll Tax & the Blockchain
Sim/Owens/Petruzzi/Tavares/Migai, Blockchain, Transfer Pricing, Customs Valuations, and Indirect Taxes: Transforming the Global Tax Environment, Bloomberg BNA Insights
de Jong/Meyer/Owens, Using blockchain for transparent beneficial ownership registers, International Tax Review
Owens/de Jong, Taxation on the Blockchain: Opportunities and Challenges, Tax Notes International Vol. 87
2016
Ainsworth, Blockchain Technology Might Solve Tax Fraud, Tax Notes International Vol. 83
