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

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

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

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

The economic analysis of the digital economy has been a rapidly developing research area for more than a decade. Through authoritative examination by leading sc