Nikolai Milogolov
Papers
1
Total Citations
5
H-Index
1
About
Nikolai Milogolov is a leading scholar in international tax law and policy, with a primary focus on the intersection of digitalization and tax planning. His research critically examines how jurisdictions evolve into "technological tax hubs," analyzing the strategic reforms in major tax planning centers such as the Netherlands, Cyprus, Malta, Singapore, and Hong Kong. In his most cited work, "The Emergence of the ‘Technological Tax Hub’," Milogolov provides an empirical assessment of how these jurisdictions adapt to attract high-value functions, including significant people roles and intellectual property, in an increasingly digital economy. This contribution has been cited 5 times, reflecting its growing influence in tax policy debates. Milogolov’s work is notable for bridging theoretical frameworks with practical, jurisdiction-specific insights, offering a nuanced understanding of how tax competition and digital transformation reshape global tax governance. His research is essential for students and policymakers seeking to navigate the complexities of modern tax planning and regulatory responses.
Research Focus
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Top Papers
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