(Mis)guided by the Value Creation Principle – Can New Concepts Solve Old Problems?

Journal
Author
Bal, A.M.
Country
International; OECD
Published Date
Issue
Bulletin for International Taxation 2018 (Volume 72), No. 11
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author provides a critical evaluation of the current OECD and EU attempts to tax the digital economy, focusing on the concept of value creation and the role of users and data in creating value.