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Research

Publications: Ms Vasiliki Koukoulioti

Koukoulioti V ( 2024 ) . T for Taxation: the fourth pillar in the ESG framework . eJournal of Tax Research vol. 22 , ( 3 ) 420 - 443 .
Koukoulioti V, Reed C ( 2021 ) . International Tax Implications of Cloud Computing . Cloud Computing Law , Oxford University Press (OUP)
Koukoulioti V ( 2019 ) . Chapter 3: User Contribution to Value Creation: The Benefit Principle in the Spotlight . Taxing the Digital Economy , IBFD
Koukoulioti V ( 2019 ) . User contribution to value creation: The benefit principle in the spotlight . Taxing the digital economy: the EU proposals and other insights ,
Petruzzi R, Koukoulioti V ( 2018 ) . The European Commission’s Proposal on Corporate Taxation and Significant Digital Presence: A Preliminary Assessment . European Taxation vol. 58 , ( 9 )