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

Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US,

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

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