This journal focuses on international and comparative tax law, with a particular emphasis on the challenges posed by digital assets, global tax competition, and the tax implications for developing countries. Recent articles examine the EU's tax directives, the taxation of crypto-assets, digital services taxes, and the impact of international tax standards on various jurisdictions.
AI-summarised from recent articles · verify on the publisher page
⚡ Speed vs Prestige
How does this journal balance review speed with impact level?
Based on the Think.Check.Submit framework by DOAJ, COPE & OASPA. All data from verified open sources.
Publication & Citation Trend
Articles published
Times cited
2019
2020
2021
2022
2023
2024
2025
2026
Source: OpenAlex · Note: citations accumulate over time so older years appear higher
SJR Quartile by Discipline
Scimago ranks this journal separately in each subject category — its quartile can differ by discipline.
LawQ1
AccountingQ2
Subject Classification
Web of Science Categories
Law
Scopus Categories
LawAccounting
Research Topics (OpenAlex)
Corporate Taxation and AvoidanceTaxation and Legal IssuesEU Law and Policy AnalysisEconomic and Fiscal StudiesTaxation and Compliance StudiesCorporate Governance and LawFiscal Policy and Economic GrowthEuropean and International Law StudiesEuropean Monetary and Fiscal PoliciesHuman auditory perception and evaluation