Aslam, Aqib; Shah, Alpa - 2020
unresolved issues within the international corporate income tax system. In particular, the customer or 'user'-through their …. This paper argues that a plausible conceptual case can be made to tax the value generated by users under the corporate … income tax. However, a number of issues need to be tackled for user-based tax measures to become a reality, which include …