Challenging the nexus for the taxation of digital service
Klemens Katterbauer
Broschiertes Buch

Challenging the nexus for the taxation of digital service

an empirical approach

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The market for digital services has exploded in recent years, stimulated by the emergence of social media and other platforms that primarily source their revenues from advertisement and the utilization of user data. Governments have taken notice of these trends as well as the ability of companies to source revenues from users in their respective nations, while letting them tax in countries with preferential tax treatment. While there have been initiatives in the international community to adapt the existing nexus of permanent establishment in order to deal with these differences, the lack of p...