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OpenAlex Citation Counts

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OpenAlex is a bibliographic catalogue of scientific papers, authors and institutions accessible in open access mode, named after the Library of Alexandria. It's citation coverage is excellent and I hope you will find utility in this listing of citing articles!

If you click the article title, you'll navigate to the article, as listed in CrossRef. If you click the Open Access links, you'll navigate to the "best Open Access location". Clicking the citation count will open this listing for that article. Lastly at the bottom of the page, you'll find basic pagination options.

Requested Article:

Tax Challenges Arising from Digitalisation – Interim Report 2018

OECD/G20 base erosion and profit shifting project (2018)
Open Access | Times Cited: 150

Showing 26-50 of 150 citing articles:

Digitalization and the performance of non-technological firms: Evidence from the COVID-19 and natural disaster shocks
José‐Miguel Gaspar, Sumingyue Wang, Liang Xu
Journal of Corporate Finance (2024), pp. 102670-102670
Closed Access | Times Cited: 1
Act of creation: the OECD/G20 test of “value creation” as a basis for taxing rights and its relevance to developing countries
Michael Lennard
Transnational corporations (2019) Vol. 25, Iss. 3, pp. 55-84
Open Access | Times Cited: 11
The Evolving ‘Thunder’
Laila Abdul Latif
International journal of digital technology & economy (2021) Vol. 4, Iss. 1, pp. 34-50
Open Access | Times Cited: 10
Taxes and technologies: Past, present and future of the Russian tax system
Valentine Vishnevsky, Л. И. Гончаренко, Inga V. Nikulkina, et al.
Terra Economicus (2020) Vol. 18, Iss. 4, pp. 6-31
Open Access | Times Cited: 10
Firms going digital
David Gierten, Steffen Viete, Raphaela Andres, et al.
OECD digital economy papers (2021)
Open Access | Times Cited: 9
Finans Sektörünü Yapay Zekâ İle Birlikte Okumak: Yenilikler, Fırsatlar ve Engeller
Ahmet Özdemir
Özgür Yayınları eBooks (2023)
Open Access | Times Cited: 3
Taxing Virtual Currencies

OECD Publishing eBooks (2020)
Open Access | Times Cited: 8
The rise of China and contestation in global tax governance
Rasmus Corlin Christensen, Martin Hearson
Asia Pacific Business Review (2022) Vol. 28, Iss. 2, pp. 165-186
Open Access | Times Cited: 5
The G20 – OECD Contribution to a New Global Tax Governance
Michael Motala
International Organisations Research Journal (2019) Vol. 14, Iss. 2, pp. 52-79
Open Access | Times Cited: 7
Implementation and impact of the BEPS package

OECD/G20 base erosion and profit shifting project (2018), pp. 89-131
Open Access | Times Cited: 7
An evaluation of the legislative and policy response of tax authorities to the digitalisation of the economy
Helena Strauss, Danie Schutte, Tyson Fawcett
South African Journal of Accounting Research (2020) Vol. 35, Iss. 3, pp. 239-262
Closed Access | Times Cited: 6
Regulation and Taxation of Digital Services in Accordance with the Initiatives of the European Union
Soňa Simić
Financial Law Review (2021), Iss. 24 (4), pp. 194-214
Open Access | Times Cited: 6
Drivers of tax avoidance by MNEs in the developing countries under the digital economy: a modified-TISM approach
Kavita Pandey, Surendra S. Yadav, Seema Sharma
Journal of Advances in Management Research (2023) Vol. 20, Iss. 5, pp. 896-919
Closed Access | Times Cited: 2
Digital Service Taxes and Their Application
Kelbesa Megersa
(2021)
Open Access | Times Cited: 5
The Rise of the EU in International Tax Policy
Rasmus Corlin Christensen
(2018)
Open Access | Times Cited: 5
Mecanismos de regulación de datos personales: una mirada desde el análisis económico del derecho
Catalina Frigerio
Revista Chilena de Derecho y Tecnología (2018) Vol. 7, Iss. 2, pp. 45-45
Open Access | Times Cited: 4
DİJİTAL HİZMET VERGİSİNİN DÜNYADAKİ UYGULAMALARI VE TÜRKİYE İLE KARŞILAŞTIRMALI ANALİZİ
Habip Demirhan
The Journal of Social Science (2020) Vol. 4, Iss. 7, pp. 73-86
Open Access | Times Cited: 4
CURRENT PROBLEMS OF (NON-) TAXATION OF THE COLLABORATIVE ECONOMY
Soňa Simić
STUDIA IURIDICA Casoviensia (2022) Vol. 10, Iss. 1
Open Access | Times Cited: 3
Impact of Digital Services Trade on Economic Growth of Developing, Emerging and Developed Countries: P-VAR Approach.
Richard Mulenga, Moses Mayondi
American Journal of Economics (2022) Vol. 6, Iss. 2, pp. 58-85
Open Access | Times Cited: 3
Nierówność cyfrowa w gospodarce UE — zarys problematyki
Karolina Olszewska
Ekonomia/Acta Universitatis Wratislaviensis. Ekonomia (2020) Vol. 26, Iss. 1, pp. 35-54
Open Access | Times Cited: 4
Improvement of the current model of e-commerce tax administration in the Russian Federation
Dmitry Alekseevich Mitin
Налоги и налогообложение (2020), Iss. 5, pp. 1-17
Open Access | Times Cited: 4
QUALITATIVE ANALYSIS OF TRANSFER PRICING AUDITS IN LIGHT OF COVID-19 DISRUPTIONS: INDONESIAN CONTEXT
Muhammad Dahlan
Scientax (2022) Vol. 3, Iss. 2, pp. 227-247
Open Access | Times Cited: 3
Improving tax legislation in the context of digitalization
T. A. Rakhmetova, N. A. Aldabergenova, Guldana Аmаngеldiеvnа Kuanaliyeva, et al.
Eurasian Scientific Journal of Law (2024), Iss. 1 (6), pp. 7-14
Closed Access
Does surveillance capitalism trigger the financial performance of information technology firms? A reflection from FAANG business models
Ajithakumari Vijayappan Nair Biju, A. S. Aparna, Jency Treesa, et al.
Digital Finance (2024) Vol. 6, Iss. 1, pp. 179-201
Open Access
Neo-Industrialization by Digitization
Pearson A. Broome
Springer eBooks (2024), pp. 1-32
Closed Access

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