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

Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adop

The ever-increasing digitalization of businesses has accelerated the need to address the many shortcomings and unresolved issues within the international corpor

This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the effi