Fresh Ideas Emerge for New EU Budget Levies

This report reviews the work of the Tax Inspectors Without Borders initiative, a joint OECD/UNDP program supporting developing jurisdictions in tax audits, enforcement, and international tax administration. It highlights how capacity-building programs are being used to strengthen audit outcomes, address cross-border tax issues, and combat illicit financial flows through practical assistance to tax authorities.

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This paper provides a structured survey of three decades of empirical research on tax-motivated income shifting by multinational corporations. It organizes the literature around the mechanisms, determinants, consequences, and estimated magnitudes of income shifting, and identifies areas where future research could improve measurement methods and expand analysis of multinational tax planning behavior.

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This article examines Pakistan’s statutory regime for taxing cross-border digital transactions and its interaction with international tax rules. It focuses on the coexistence of Pakistan’s digital tax measures with its double tax agreements, including questions involving permanent establishment, business nexus, duplication across multiple legislative instruments, and enforcement by domestic tax authorities.

Citation: Khan Niazi, Shafi Ullah, Statutory Measures Adopted by Pakistan to Tax Cross-Border Digital Transactions: Inconsistencies and Inadequacies? (March 31, 2026). Statute Law Review, Volume 47, No. 2. pp. 1-19.

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This paper examines the tax treatment of crypto-assets in the European Union and compares the EU approach with developments in the United Kingdom, United States, Singapore, and the UAE. It focuses on the gap between harmonised financial regulation under MiCA and fragmented tax rules across jurisdictions, with particular attention to DAC8, the OECD Crypto-Asset Reporting Framework, classification problems, enforcement gaps intensified by anonymity and decentralised finance, and divergent implementation rules.

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This article examines how international tax treaties allocate taxing rights over dependent employment income in an era of remote work, frontier work, and digital mobility. Focusing on Article 15 of the OECD Model Tax Convention, the author argues that existing rules are no longer adequate for cross-border telework and proposes a reform based on the Ottawa Taxation Framework and labor neutrality principles.

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This paper examines the incidence of digital services taxes imposed on large digital platforms, focusing on whether the burden is borne by platforms or passed on to advertisers through higher advertising prices. Using Google Ads data across 29 European countries, the authors find that advertisers bear a substantial share of the tax burden, with evidence of near-complete pass-through through higher effective costs per click.

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This volume provides a comparative overview of major transaction-based taxes, including VAT/GST, customs duties, tariffs, excise duties, environmental taxes, digital services taxes, and taxes on capital transfers. It situates indirect taxation in a global context by drawing on examples from multiple jurisdictions and referencing OECD, IMF, UN, and EU standards, with attention to the challenges posed by digitalization, globalization, and environmental policy.

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This paper examines the incidence of digital service taxes, focusing on how such taxes affect prices and tax burdens in platform markets such as Amazon. By studying who ultimately bears the cost of taxes imposed on large digital platforms, the paper contributes to debates over the economic effects of unilateral digital tax measures.

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This paper examines whether Canada’s tax sovereignty has narrowed as domestic legislation increasingly responds to international tax coordination and cross-border tax challenges. It uses changes to the Income Tax Act to consider how far national tax autonomy may be constrained by external pressures, coordinated standards, and the need to respond to international tax planning.

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This article examines the historical origins of retaliatory taxation in the United States and its relationship to the development of America’s first tax treaty. Cui uses newly examined historical materials to show how retaliatory tax measures and treaty-based cooperation emerged as competing approaches to international tax conflict.

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