Digital Revolution. Tax Revolution?

Journal
Author
Valente, P.
Country
International; OECD
Published Date
Issue
Bulletin for International Taxation 2018 (Volume 72), No. 4a/Special Issue
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article considers key questions regarding the Digital Revolution and its implications for taxation, including what the necessary link for a jurisdiction to tax corporate income is in the absence of a physical presence and how the value derived from data analysis should be apportioned between jurisdictions for tax purposes.