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Christina Dimitropoulou

WU Vienna University of Economics and Business

Wien

Austria

  • WU Vienna University of Economics and Business

SCHOLARLY PAPERS

4

DOWNLOADS

725

TOTAL CITATIONS

0

Scholarly Papers (4)

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1.

The Digital Service Tax: An Anti-Protectionist and Anti-Restriction Appraisal under EU Primary Law

INTERTAX, Volume 47, Issue 2, p. 210-218, 2019, INTERTAX, Volume 47, Issue 3, p. 268-281, 2019
Number of pages: 47 Posted: 08 Feb 2020
Christina Dimitropoulou
WU Vienna University of Economics and Business
Downloads 427 (170,764)

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DST, digital service tax, EU fundamental freedoms

2.

LA TRANSACTION FISCALE ET LE COMPROMIS FISCAL Etude comparative entre la France et la Grèce (The Fiscal Transaction and the Fiscal Settlement: Comparative Analysis Between France and Greece)

Number of pages: 153 Posted: 01 Apr 2020
Christina Dimitropoulou
WU Vienna University of Economics and Business
Downloads 253 (311,323)

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transaction fiscale, effectiveness, legality

3.

Conceptual Legal Challenges in Tax Automation via Blockchain Technology

In: World Tax Journal. - Amsterdam. - Vol. 15 (2023), no. 3 ; p. 464-508
Number of pages: 46 Posted: 12 Oct 2023 Last Revised: 16 Sep 2025
Christina Dimitropoulou, Ivan Lazarov and Yasmin Lawson
WU Vienna University of Economics and Business, International Bureau of Fiscal Documentation (IBFD) and affiliation not provided to SSRN
Downloads 45 (1,157,785)

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blockchain, automation, tax technology, constitutional law, legality principle

4.

Scaling Back Tax Preferences on Artificial Intelligence-Driven Automation : Back to Neutral?

In: World tax journal. - Amsterdam. - Vol. 12 (2020), no. 2 ; p. 409-462
Posted: 30 Nov 2022
Christina Dimitropoulou
WU Vienna University of Economics and Business

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tax incentive, international taxation, artificial intelligence, automation, tax policy, fiscal neutrality, tax expenditure