The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double

This book analyzes the tax disruptive aspects of new digital business models to determine the need for new tax measures to address the tax challenges of the dig

The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation.

Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate fo

Time to discuss anti-BEPS measures around digitalization In the course of the BEPS Report on Action 1, it was concluded that there was no instantaneous need for