For years the advent of the digital economy has left countries stumped in their attempt to tax income earned by foreign firms without physical presence within their jurisdiction. International organizations and their member countries have failed in their attempts to tweak the rules of the...

"This book represents the end of an exciting journey that started in early 2022 with the essential idea to add something which many in the international tax community felt was lacking. Namely, since 2013, we have seen unprecedented efforts in transforming the global tax structure. However, these...