Quotation 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.


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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.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Bulletin for International Taxation
Language English
Title Addressing the Tax Challenges of the Digitalization of the Economy – A Possible Answer in the Proper Application of the Transfer Pricing Rules?
Volume 72
Number 4a/Sp
Year 2018
Page from 49
Page to 71
URL https://www.ibfd.org/IBFD-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/html/bit_2018_4a_int_3.html
DOI n.a.
Open Access N

Associations

People
Petruzzi, Raffaele (Details)
Buriak, Svitlana (Details)
Organization
Institute for Austrian and International Tax Law IN (Details)
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