This Study contains the final version of the document elaborated by the IBFD Task Force on the Digital Economy as a submission to the European Commission in the framework of its 2021 Public Consultation on the possible introduction of an EU digital levy. Based on a reconstruction of the...

The IBFD Task Force on the Digital Economy prepared an earlier version of this document for the purpose of commenting on the policy, technical and administration issues raised by each of the Three Proposals [hereinafter: the Proposals] contained in Section 2 of the Public Consultation Document...

Tax and the Digital Economy' provides a detailed analysis of the impact of the digitalization process on tax policy, tax administration and taxpayers. The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to the issues of double...

This paper outlines the core issues of the introduction of a new PE nexus based on digital presence. It puts forward its essential features and rethinks the foundations of the concept of sourcing for income tax purposes in the global economy. Our proposal of a new PE nexus based on digital...

This paper outlines the core issues of the introduction of a new PE nexus based on digital presence. It puts forward its essential features and rethinks the foundations of the concept of sourcing for income tax purposes in the global economy. Our proposal of a new PE nexus based on digital...

Transfer Pricing Developments Around the World 2022' presents the most recent developments around the world in the area of transfer pricing. Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide...

Zentrale IT-Themen kennen, einschätzen und für das eigene Unternehmen nutzen! Big Data Analytics, Künstliche Intelligenz, Augmented Reality & Co.: Im IT-Umfeld gibt es immer mehr Entwicklungen, die als erfolgskritisch für Unternehmen gelten und über die jeder Manager Bescheid wissen sollte....

Core Operational Business-IT Alignment: Current Trends and Open Challenges -- Unveiling the User Experience: A Synthesis of Cognitive Neuroscience Methods in Digital Product Design -- A New Architecture for Data Analysis on Blockchain Without Data Replication -- Exploring Barriers and Engagement...