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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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)