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 language | English |
|---|---|
| Journal | Tax Notes International |
| Volume | 97 |
| Issue number | 9 |
| Pages (from-to) | 977-1006 |
| Number of pages | 30 |
| ISSN | 1048-3306 |
| Publication status | Published - 2020 |