physical presence. Tax Theory Applied to the Digital Economy analyzes the tax-disruptive aspects of digital business models and … reviews current tax initiatives in light of traditional tax theory principles. The analysis concludes that market countries …’ tax claims are unsubstantiated and contravene the most basic foundations of tax theory, giving rise to a series of legal …

physical presence. Tax Theory Applied to the Digital Economy analyzes the tax-disruptive aspects of digital business models and … reviews current tax initiatives in light of traditional tax theory principles. The analysis concludes that market countries …' tax claims are unsubstantiated and contravene the most basic foundations of tax theory, giving rise to a series of legal …