Addressing the Tax Challenges of the Digitalization of the Economy – A Possible Answer in the Proper Application of the Transfer Pricing Rules?

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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Year of publication:	[2021]
Authors:	Petruzzi, Raffaele ; Buriak, Svitlana
Publisher:	[S.l.] : SSRN
Subject:	Verrechnungspreis \| Transfer pricing \| Digitalisierung \| Digitization \| Digitale Güter \| Digital goods \| Internationales Steuerrecht \| International tax law

Extent:	1 Online-Ressource (19 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: R. Petruzzi & S. Buriak, Addressing the Tax Challenges of the Digitalization of the Economy – A Possible Answer in the Proper Application of the Transfer Pricing Rules?, 72 Bull. Intl. Taxn. 4a/Special Issue (2018), Journal Articles & Papers IBFD Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 26, 2018 erstellt
Classification:	K33 - International Law ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

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