World Tax Journal

Aims & Scope

The World Tax Journal (WTJ) is the foremost fully peer-reviewed scientific journal focusing exclusively on international taxation.

It provides unique insights into the key challenges, issues and developments that are setting the tone in this dynamic field.

Cutting-edge and thought-provoking, the WTJ is a truly multidisciplinary platform for premium and groundbreaking academic research.

View Aims & Scope

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Metrics & Ranking

SJR (SCImago Journal Rank)

Year	Value
2024	0.762

Quartile

Year	Value
2024	Q1

h-index

Year	Value
2024	9

Journal Rank

Year	Value
2024	7236

Journal Citation Indicator

Year	Value
2024	68

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Abstracting & Indexing

Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.

• Scopus
• Google Scholar

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Subjects & Keywords

Journal’s research areas, covering key disciplines and specialized sub-topics in Business, Management and Accounting, Economics, Econometrics and Finance and Social Sciences, designed to support cutting-edge academic discovery.

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Most Cited Articles

The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.

• International Taxation in the Digital Economy: Challenge Accepted?

  Citation: 80

  Authors: M., C.

• International Tax Coordination for a Second-Best World (Part I)

  Citation: 73

  Authors: W.

• A Deconstruction of the Principal Purposes Test

  Citation: 43

  Authors: S.van

• BEPS: An Interim Evaluation

  Citation: 42

  Authors: Y.

• The Principal Purpose Test (PPT) in BEPS Action 6 and the MLI: Exploring Challenges Arising from Its Legal Implementation and Practical Application

  Citation: 41

  Authors: B.

• International Effective Minimum Taxation – The GLOBE Proposal

  Citation: 39

  Authors: J., J.(Johannes)

• The Meaning of the Principal Purpose Test: One Ring to Bind Them All?

  Citation: 34

  Authors: C.

• In Search of the Digital Nomad – Rethinking the Taxation of Employment Income under Tax Treaties

  Citation: 32

  Authors: S.V.

• Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism

  Citation: 32

  Authors: I.

• Taxing International Business Income: Hard-Boiled Wonderland and the End of the World

  Citation: 31

  Authors: R.J.

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