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 presents an analysis of the challenges the spread of the digital economy poses for 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

The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global

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