FAIRNESS IN CROSS-BORDER TAX RULES: ENHANCING LEGITIMACY AND REFRAMING UNDERLYING PRINCIPLES IN A DIGITALISED ERA

• Main Author: KEERAKIAT PRATAI
• Other Authors: DEAN'S OFFICE (LAW)
• Format: Theses and Dissertations
• Language: English
• Published: 2023
• Subjects: Fairness, Cross-Border Tax Rules, International Tax System, The Digitalised Economy, Legitimacy, Global Tax Reform
• Online Access: https://scholarbank.nus.edu.sg/handle/10635/235881
• Institution: National University of Singapore

Ph.D