This dissertation contains a legal dogmatic analysis of the allocation of taxing rights to cross-border income generated from the provision of digital products and services from a tax treaty perspective. The topicality of this subject is founded on the current digitalization of the economy which has been considered as enabling monetization in multiple new ways that raise questions regarding the rationale behind existing principles for allocating taxing rights.
The dissertation mainly consists of five articles written from 2018 to 2021 but is organized in three overall parts.
|Place of Publication||Frederiksberg|
|Publisher||Copenhagen Business School [Phd]|
|Number of pages||247|
|Publication status||Published - 2021|