Chapter 1. Introduction -- Chapter 2. The Digital Economy and International Business, an Historical Perspective -- Chapter 3. Internationalization, Digitalization, and Exponential Growth -- Chapter 4. Platforms and International Business -- Chapter 5. Artificial Intelligence and International...

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...