Taxable Presence and Highly Digitalized Business Models

Jakob Bundgaard, Louise Fjord Kjærsgaard

Research output: Contribution to journalJournal article

Abstract

In this article, the authors discuss how the digitalization of the economy is affecting nexus rules and analyze international tax treaty law on permanent establishment and the taxable presence of digital businesses.
Original languageEnglish
JournalTax Notes International
Volume97
Issue number9
Pages (from-to)977-1006
Number of pages30
ISSN1048-3306
Publication statusPublished - 2020

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