Lucas-Mas, Cristian Óliver; Junquera-Varela, Raul Felix - Weltbank - 2021
traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax … 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 …
