| 期刊論文| 1. | Avi-Yonah, Reuven S.(2020)。A Positive Dialectic: BEPS and the United States。American Journal of International Law (AJIL) Unbound，114，255-259。   | | 2. | Clausing, Kimberly A.(2020)。Profit Shifting Before and After the Tax Cuts and Jobs Act。National Tax Journal，73(4)，1233-1266。 | | 3. | Hardeck, Inga、Wittenstein, Patrick U.(2018)。Assessing the Tax Benefits of Hybrid Arrangements--Evidence from the Luxembourg Leaks。National Tax Journal，71(2)，295-334。 | | 4. | Harpaz, Assaf(2021)。Taxation of the Digital Economy: Adapting a Twentieth-Century Tax System to a Twenty-First-Century Economy。Yale Journal of International Law，46，57-101。 | | 5. | Herzfeld, Mindy(2020)。Taxing Book Profits: New Proposals and 40 Years of Critiques。National Tax Journal，73(4)，1025-1046。 | | 6. | Oei, Shu-Yi(2022)。World Tax Policy in the World Tax Polity? An Event History Analysis of OECD/G20 BEPS Inclusive Framework Membership。Yale Journal of International Law，47，199-307。 | | 7. | Russo, Karl(2019)。Superiority of the VAT to Turnover Tax as an Indirect Tax on Digital Services。National Tax Journal，72(4)，857-880。 | 研究報告| 1. | Clausing, Kimberly A.、Saez, Emmanuel、Zucman, Gabriel(2021)。Ending Corporate Tax Avoidance and Tax Competition: A Plan to Collect the Tax Deficit of Multinationals。 | 圖書| 1. | OECD(2020)。Tax Challenges Arising from Digitalisation--Report on Pillar One Blueprint: Inclusive Framework on BEPS。OECD。 | | 2. | OECD(2020)。Tax Challenges Arising from Digitalisation--Report on Pillar Two Blueprint: Inclusive Framework on BEPS。OECD。 | | 3. | 黃茂榮、葛克昌、陳清秀(2021)。BEPS行動方案與國際稅法。元照。 延伸查詢 | 單篇論文| 1. | Englisch, Joachim(2021)。International Effective Minimum Taxation--Analysis of GloBE (Pillar Two)，https://ssrn.com/abstract=3829104。 | 其他| 1. | Ehl, David(20211029)。Why African Nations Doubt OECD Tax Plan，https://www.dw.com/en/why-african-nations-doubt-oecd-taxplan/a-59653146。 | | 2. | Gross, Jenny，Satariano, Adam(20210504)。Amazon Had a Big Year, but Paid No Tax to Luxembourg。 | | 3. | Rappeport, Alan(20210710)。Global Tax Overhaul Gains Steam as G20 Backs New Levies。 | | 4. | Mauritania Joins the Inclusive Framework on BEPS and Participates in the Agreement to Address the Tax Challenges Arising from the Digitalisation of the Economy，https://www.oecd.org/tax/mauritania-joins-the-inclusive-framework-on-beps-and-participates-in-the-agreement-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy.htm。 | | 5. | Section 301 Investigation Report on France's Digital Services Tax，https://ustr.gov/sites/default/files/Report_On_France%27s_Digital_Services_Tax.pdf。 | | 6. | The World Bank Atlas Method--Detailed Methodology，https://datahelpdesk.worldbank.org/knowledgebase/articles/378832-the-world-bank-atlas-method-detailed-methodology。 | |