Over time, the use of most favoured nation clauses has seen widespread adoption in double tax treaties, especially in those agreed with developing countries. The use of such clauses, however, does not appear to have been supported frequently by tax policies and/or careful ad hoc analysis, e.g....

Considering intangibles not simply as the output of a genius or artificial intelligence (AI) from the cloud but as the output of the triad of labour, data and resources, the authors argue against the perception of the digital economy as mainly driven by intangibles and instead focus on its...

The common understanding of the digital economy is that it is mainly driven by data, technology, the network effect – or what we call intangibles. We argue against this perception of the digital economy.Considering “intangibles”, “technology”, or even “robots” not simply as output...