數字經濟環境下跨境服務交易利潤國際稅收的原則與方案 The Principles and Scheme for International Taxation on Profits of Cross-border Service Transactions in the Context of Digital Economy
數字經濟背景下《UN範本》服務徵稅條款的修訂探析 An Analysis on Proposed Changes to Provisions of the UN Model Tax Convention Dealing with Services in the Context of Digital Economy
數字經濟下跨境服務貿易增值稅徵收規則的實現路徑 The Realizing Route of the Value-added Tax Rule for Cross-border Service Trade under the Background of the Digital Economy
數字經濟與國際稅法的變革:路徑與方案的思考 Digital Economy and the Reform of International Tax Law: Paths and Plans