Tec(h)tonic Shifts: Taxing the “Digital Economy”

The ever-increasing digitalization of businesses has accelerated the need to address the many shortcomings and unresolved issues within the international corporate income tax system. In particular, the customer or “user”—through their online activities—is now considered by many as being a critical driving force behind the value of digital... READ MORE...

Publication date: May 2020
ISBN 9781513545974

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Publication date: May 2020