Fresh Ideas Emerge for New EU Budget Levies

This paper evaluates the evolution of digital economy taxation through the lens of Arthur Cockfield’s scholarship. It examines how early conceptual frameworks anticipated current challenges in taxing digital business models. The analysis is particularly relevant to ongoing OECD reforms and debates over digital services taxation.

To read the full article, click here

Citation: Forthcoming, Canadian Tax Journal (Special Issue: Tax Sovereignty in a Digital and Divided World: A Tribute to Arthur Cockfield)

This article explores the conceptual and practical challenges of taxing data as an economic asset within the international tax framework. It considers whether existing rules can capture value generated through data-driven business models and proposes potential reforms.

To read the full article, click here

This article examines whether destination countries can assert taxing rights over profits generated through digital platform-based cross-border sales. It analyzes evolving international tax principles, including destination-based taxation and the shift away from traditional source rules. The paper is particularly relevant to ongoing reforms addressing digital economy taxation and allocation of taxing rights.

To read the full article, click here.

Citation: Fei Gao and Richard Krever, ‘Can sales destinations reclaim taxing rights on profits from cross-border sales of goods on digital platforms?’ [2025](3) British Tax Review 363-385.

This paper evaluates large-scale international tax avoidance structures and questions whether certain widely used arrangements effectively amount to systemic tax fraud. It focuses on enforcement gaps in cross-border taxation and the role of governments in enabling or constraining aggressive tax planning. The analysis contributes to ongoing debates over transparency, compliance, and the limits of current international tax enforcement frameworks.

To read the full article, click here (subscription required).

This article evaluates the practical and theoretical difficulties of implementing formulary apportionment in international taxation, particularly the challenges of estimating appropriate allocation factors across jurisdictions. It contributes to ongoing debates about alternatives to arm’s length pricing in a BEPS-influenced environment.

To read the full article, click here.

This paper analyzes the unintended consequences of the Undertaxed Profits Rule under Pillar Two, including compliance burdens, allocation distortions, and enforcement complexity. It raises concerns about how the rule operates in practice across jurisdictions with differing tax regimes.

To read the full article, click here

This study examines how differences in regional tax policies influence migration decisions within Canada, highlighting behavioral responses to subnational tax variation. The findings have broader implications for tax competition and mobility in multi-jurisdictional systems.

To read the full article, click here

This paper evaluates how international trade transmits climate-related economic damages across regions, using a structural gravity framework. It provides insight into cross-border externalities and raises important considerations for tax and policy instruments addressing climate change.

To read the full article, click here

This paper examines how corporate tax systems interact with the growing importance of data centers, focusing on jurisdictional allocation of profits and the challenges digital infrastructure poses for traditional nexus and sourcing rules. It highlights broader implications for international tax policy as economies become increasingly data-driven.

To read the full article, click here

 Citation: Avi-Yonah, Reuven S., Corporate Taxation And Data Centers (April 04, 2026). U of Michigan Law & Econ Research Paper Forthcoming

This paper examines the interaction between environmental policy and international trade law, focusing on the EU’s Carbon Border Adjustment Mechanism (CBAM). It analyzes how CBAM may function as a de facto tax on imports and evaluates its compatibility with WTO non-discrimination principles. The piece highlights tensions between climate policy and global trade obligations, raising implications for cross-border tax policy and enforcement. It is particularly relevant for understanding how environmental measures can reshape international tax and trade frameworks.

To read the full article, click here.