In this study, we investigate how digitalised business models cause tax challenges due to a deviation between the place of value creation and the place of taxation. Using 90 cases identified in the literature, we show how digital technologies change business models. Based on the cases we conduct...

With increasing globalization, countries are competing for companies and investment. Because income tax law has not been globally harmonized so far, international companies view a country's tax conditions as an important location factor. Corporate location decisions and, therefore, a country's...