Taxation in a Digital Economy, by Savvia Stavrou

Same as the industrial revolution and the invention of electricity radically changed entire industries, the digital revolution has and continues to transform the way business is carried out. Impact of this digital revolution is not only social and economic but also has a significant effect on attribution of taxes. How can one attribute value to users’ contribution and tax companies in countries where there is no physical presence whenexisting tax rules tend to concentrate on the importance of physical presence as a value driver for determining tax liabilities?

11 October 2018


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