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Results: 11
Number of items: 11
  • Open Access
    Shkurtaj, G., Beretta, G., & Cipollini, C. (2025). Albanian Tax Reform: A Leap Forward Towards Closer International and EU Integration. European Taxation, 65(4), 139-153. https://doi.org/10.59403/3cxbq04
  • Open Access
    Cipollini, C. (2025). Virtual Real Estate in the Metaverse: How Should Countries Allocate Taxing Rights? World Tax Journal, 17(1), 69-108. https://doi.org/10.59403/259j6nb
  • Open Access
    Cipollini, C. (2024). DAC8 and Extraterritoriality: How to Enforce Compliance for non-EU Operators. EC Tax Review, 33(1), 19-32. https://doi.org/10.54648/ecta2024003
  • Open Access
    Cipollini, C. (2024). The Dutch 30% Ruling for Extraterritorial Costs: An EU Law Perspective. In H. J. Bresser, J. J. van den Broek, C. G. Dijkstra, M. B. A. van Hout, & M. F. Kossen (Eds.), Homo universalis: liber amicorum voor prof. mr. G.T.K. Meussen (pp. 339-353). Sdu.
  • Open Access
    Cipollini, C. (2024). Crypto Staking Taxation Across Selected Countries: A Critical Evaluation. Intertax, 52(2), 118-138. https://doi.org/10.54648/taxi2024019
  • Open Access
    Beretta, G., & Cipollini, C. (2024). The New Italian Tax Regime for Inbound Workers: Has the “Bel Paese” Become Less Attractive for Inward Expatriates? European Taxation, 64(4), 170-178. https://doi.org/10.59403/2gzsr89
  • Post, D., & Cipollini, C. (2023). Fundamental Elements of a Blockchain-Based Tax System: Governance, Legal and Technology Aspects. World Tax Journal, 15(3), 413-461. https://doi.org/10.59403/g0knwn
  • Post, D., & Cipollini, C. (2023). The DAC8 Proposal and the Future of Crypto-Asset Reporting: Some Preliminary Thoughts. Web publication or website, Kluwer International Tax Blog. https://kluwertaxblog.com/2023/01/09/the-dac8-proposal-and-the-future-of-crypto-asset-reporting-some-preliminary-thoughts/
  • Post, D., & Cipollini, C. (2023). Blockchain Technology and the Opportunities for Taxation. In D. Weber (Ed.), The Implications of Online Platforms and Technology for Taxation (pp. 179-226). (GREIT series). IBFD. https://doi.org/10.59403/3r0nqgv
  • Open Access
    Post, D., & Cipollini, C. (2022). Fundamental Elements of a Blockchain-Based Tax System – When to Use Blockchain for Tax? World Tax Journal, 14(4), 519-572 . https://doi.org/10.59403/2j075wb
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