Value Creation within Multinational Platform Firms : A Challenge for the International Corporate Tax System

This article uses the example of Google to discuss value creation within multinational platform firms and the tax challenges resulting from a disconnect between the current international corporate tax system and economic reality brought about by the digitalisation

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Year of publication:	2020
Authors:	Plekhanova, Victoria
Publisher:	[S.l.] : SSRN
Subject:	Multinationales Unternehmen \| Transnational corporation \| Unternehmensbesteuerung \| Corporate taxation \| Betriebliche Wertschöpfung \| Value creation \| Steuersystem \| Tax system \| Welt \| World \| Körperschaftsteuer \| Corporate income tax

Extent:	1 Online-Ressource (41 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: eJournal of Tax Research (2020) vol. 17(2) Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 22, 2019 erstellt
Classification:	K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

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