Author Dr. Roland A. Pfister Introduction The article critically examines the evolution of the global Tax Transparency framework, questioning...
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The Tax Law Perspective in Cryptocurrencies
Author Dr. Roland A. Pfister Introduction The development and use of blockchain technology has been so increasingly dynamic that it is...
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Key Aspects of the Challenges of Tax Compliance Management
Author Dr. roland a. pfister introduction In an increasingly demanding tax and regulatory environment, the introduction of new tax rules has...
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El intercambio de información tributaria con países emergentes y en vías de desarrollo
Author Dr. roland a. pfister introduction El presente artículo también explora el impacto de la protección del derecho a la privacidad y...
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Rethinking the Concept of Automatic Exchange of Information with Emerging and Developing Countries based on the Practice of the Swiss Withholding Tax Agreements
Author Dr. Roland A. Pfister Introduction Analysis of the Automatic Exchange of Information with Emerging and Developing Countries based on the...
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L`importance de la conformité fiscale pour les institutions financières
Author Dr. Roland A. Pfister Introduction Les difficultés budgétaires auxquelles de nombreux Etats ont été confrontés ces dernières années ont...
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