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

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

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

This volume presents contributions that analyse the extraordinary impact of digital technology on business, services, and the production of value in many sector

This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.