Publikationen

I. Zeitschriftenbeiträge

• Scaling back tax preferences on artificial intelligence-driven automation: Back to neutral?, World Tax Journal 2020, forthcoming.

• Digital Taxation lessons from Wayfair and the U.S. States’ responses (with Jeffrey Owens), Tax Notes International 2019, 241.

• The Proposed EU Digital Services Tax: An Anti-Protectionist Appraisal under EU Primary Law, Intertax 2019, 268.

• The Digital Service Tax and fundamental freedoms: Appraisal under the doctrine of Measures Having Equivalent Effect to Quantitative Restrictions (“MEQR”), Intertax 2019, 201.

• Applying Modern, Disruptive Technologies to Improve the Effectiveness of Tax Treaty Dispute Resolution (II) (with Laura Turcan, Sriram Govind), Intertax 2018, 960.

• Applying Modern, Disruptive Technologies to Improve the Effectiveness of Tax Treaty Dispute Resolution (I) (with Laura Turcan, Sriram Govind), Intertax 2018, 859.

II. Beiträge in Sammelbänden

• National Report: Greece, in Lang/Pistone/Rust/Schuch/Staringer (eds), Mission Completed? The Implementation and Lasting Effects of the Multilateral Instrument, forthcoming.

• Domestic Procedural Rules and Non-Discrimination, in Lang (ed), 27th Viennese Symposium on International Tax Law: "Tax Treaties and Procedural Rules", 2020, forthcoming.

• Robot Taxes: Where Do We Stand?, in Van Thiel/Valente/Raventos-Calvo (eds), CFE Tax Advisers Europe, 60th Anniversary Liber Amicorum, 2019, 55.