This article investigates the emerging segment of the cryptocurrency market related to football fan tokens (FFTs)—digital assets used for engagement with professional football clubs around the world. More specifically, the authors study the investability of FFTs from the perspective of risk and return. They find that FFTs generate a whopping 150% return on the first […]
Tag: Europe
Entreprise d’e-commerce: une plus grande envie d’évitement de l’impôt et d’évasion fiscale?
An empirical examination of the influence of e-commerce on tax avoidance in Europe This paper reports an empirical analysis of the influence of e-commerce business practices on tax avoidance. Using a sample of European parent firms in the retail trade industry from 22 different countries, the researchers find empirical evidence that e-commerce firms are significantly […]