Withholding tax obligations and liabilities imposed on digital platforms to ensure the effective taxation of their sellers

Source
International Tax Studies - ISSN 2590-1117-7:2 (2024) p.
Author(s)

Track and exchange of information on crypto-assets as a new tool to achieve tax compliance

Source
Exchange of information in the EU: taxpayers’ rights, transparency and effectiveness / Serrat Romaní, Marina [edit.]; et al. [edit.]-p. 338-355
Author(s)

La Corte di Giustizia UE sul "caso Airbnb" Italia : riflessioni in merito al (progressivo) coinvolgimento delle piattaforme digitali nell’alveo dei soggettidell’obbligazione tributaria

Source
Rivista telematica di diritto tributario - ISSN 2499-2569- (2023) p. 1-21
Author(s)

PNRR e machine learning: nuovi impulsi per il contrasto all’evasione fiscale tra luci e ombre

Source
Rassegna di diritto pubblico europeo - ISSN 2499-8168-1 (2023) p. 163-192
Author(s)

Tax information, third parties and GDPR : legal challenges and hints from the Court of Justice

Source
EC tax review - ISSN 1875-8363-32:4 (2023) p. 152-162
Author(s)