Add to ORKGInternational tax law is at change. The digitalization of economy has challenged the traditional international tax regulations that have been drafted around the concept of physical presence and residency in a state. Digitalization has challenged this framework by allowing businesses to have notable economic presence in national markets without forming a taxable presence to the states, thus leading the digital presence and profiting untaxed. The discussions on amending the international practice are ongoing and give no mercy to the established principles of international tax law. The market jurisdictions are seen providing value that is left unnoticed with the current legislation and the change is pursued from the profit allocation rules. ...
To avoid the problem of double taxation, the authorities issued a decision on the Double Taxation Tr...
The advent of digital technology increases productivity, and will, as a whole, make the world better...
The international tax regime has wide implications for business, trade, and the international politi...
The digitalisation of the economy has spotlighted fundamental flaws in international tax rules, whic...
The “taxation of the digital economy” is currently at the top of the global international tax policy...
Responding to calls for reallocating taxing rights over multinationals’ profits to reflect the place...
During the 21th century, digitalization is considered the most important development of the modern g...
The “taxation of the digital economy” is currently at the top of the global international tax policy...
The “taxation of the digital economy” is currently at the top of the global international tax policy...
The OECD has been struggling to respond to countries that wish to tax large US technology companies ...
In the 20¬th century, most developed countries taxed and redistributed - either in money or in kind ...
The “taxation of the digital economy” is currently at the top of the global international tax policy...
The advent of information technology and digitalization has changed and continues to change everyday...
Under current international tax law, profits of an enterprise are only taxable in the domicile of th...
The international tax regime has wide implications for business, trade, and the international politi...
To avoid the problem of double taxation, the authorities issued a decision on the Double Taxation Tr...
The advent of digital technology increases productivity, and will, as a whole, make the world better...
The international tax regime has wide implications for business, trade, and the international politi...
The digitalisation of the economy has spotlighted fundamental flaws in international tax rules, whic...
The “taxation of the digital economy” is currently at the top of the global international tax policy...
Responding to calls for reallocating taxing rights over multinationals’ profits to reflect the place...
During the 21th century, digitalization is considered the most important development of the modern g...
The “taxation of the digital economy” is currently at the top of the global international tax policy...
The “taxation of the digital economy” is currently at the top of the global international tax policy...
The OECD has been struggling to respond to countries that wish to tax large US technology companies ...
In the 20¬th century, most developed countries taxed and redistributed - either in money or in kind ...
The “taxation of the digital economy” is currently at the top of the global international tax policy...
The advent of information technology and digitalization has changed and continues to change everyday...
Under current international tax law, profits of an enterprise are only taxable in the domicile of th...
The international tax regime has wide implications for business, trade, and the international politi...
To avoid the problem of double taxation, the authorities issued a decision on the Double Taxation Tr...
The advent of digital technology increases productivity, and will, as a whole, make the world better...
The international tax regime has wide implications for business, trade, and the international politi...