Petruzzi, Raffaele, Buriak, Svitlana. 2018. Addressing the Tax Challenges of the Digitalization of the Economy – A Possible Answer in the Proper Application of the Transfer Pricing Rules? Bulletin for International Taxation. 72 (4a/Sp), 49-71.

RIS

@ARTICLE{Petruzzi2018,
title = {Addressing the Tax Challenges of the Digitalization of the Economy – A Possible Answer in the Proper Application of the Transfer Pricing Rules?},
author = {Raffaele Petruzzi and Svitlana Buriak},
year = {2018},
doi = {n.a.},
url = {https://www.ibfd.org/IBFD-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/html/bit_2018_4a_int_3.html},
volume = {72},
number = {4a/Sp},
language = {EN},
pages = {49-71},
journal = {Bulletin for International Taxation},
abstract = {In this article, the authors advance a possible solution to the challenges posed to international taxation by the digitalization of the worldwide economy. They argue that the proper application of the transfer pricing rules solves a problem of profits attribution to all the jurisdictions where digitalized companies generate their value.},
}