Annals of Taxation and Digital Business
ATDB
Digital Economy Taxation: Frameworks for taxing digital goods and services, digital service taxes (DSTs), and the OECD’s BEPS and Pillar Two initiatives.
E-Commerce and Cross-Border Taxation: VAT, GST, customs, and other tax implications of online business and global digital trade.
Cryptocurrency and Blockchain Taxation: Tax policy responses to crypto assets, decentralized finance (DeFi), and token economies.
Transfer Pricing and Intangibles: Issues surrounding transfer pricing of intellectual property, digital platforms, and data as a business asset.
Digital Business Models and Tax Compliance: Compliance strategies and challenges for platforms, gig economy players, and online marketplaces.
Tax Technology (TaxTech): The role of automation, AI, and digital tools in tax administration, reporting, and audit processes.
Regulatory Harmonization and International Tax Law: Comparative studies on tax policy coordination, international treaties, and global minimum taxes.
Tax Policy, Ethics, and Governance: Equity, transparency, and accountability in digital taxation practices, including the role of public policy and social impact.
Digital Transformation of Tax Administrations: Use of big data, analytics, and e-filing systems to improve efficiency and taxpayer experience.
Tax Education and Capacity Building: Digital tools and pedagogy for teaching taxation in the era of digital business.
