Assaf Harpaz

Duke University, School of Law

JD Candidate

Durham, NC

United States

SCHOLARLY PAPERS

3

DOWNLOADS

982

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (3)

1.

Taxation of the Digital Economy: Adapting a Twentieth-Century Tax System to a Twenty-First-Century Economy

Assaf Harpaz, Taxation of the Digital Economy: Adapting a Twentieth-Century Tax System to a Twenty-First-Century Economy, 46 Yale J. Int'l L. (2021).
Number of pages: 45 Posted: 07 May 2020 Last Revised: 04 Mar 2021
Assaf Harpaz
Duke University, School of Law
Downloads 610 (55,166)

Abstract:

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International, Tax, Taxation, Digital, Economy, Digital Services Tax, DST, BEPS, Facebook, Google, Apple, Amazon, Technology, OECD, EU, UN

2.

The OECD Unified Approach: Nexus, Scope, and Coexisting With DSTs

Tax Notes International, December 9, 2019, p. 909
Number of pages: 6 Posted: 14 Jan 2020
Assaf Harpaz
Duke University, School of Law
Downloads 312 (121,647)

Abstract:

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International, Tax, law, Digital Service Tax, DST, OECD

3.

Tax Policy and COVID-19: An Argument for Targeted Crisis Relief

Cornell Journal of Law and Public Policy, Forthcoming
Number of pages: 38 Posted: 23 Aug 2021
Assaf Harpaz
Duke University, School of Law
Downloads 60 (437,066)

Abstract:

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taxation, COVID-19, tax policy, public policy, economy, U.S. government, stimulus checks, recovery rebates