. Among the challenges is the “cyberization” of tax base because the existing jurisdictional nexus (such as permanent …

The EU is proposing a digital services tax (DST) to tax certain so-called "digital companies", which it alleges access … the Single Market while paying "minimal amounts of tax to our treasuries". But like all exporters, these firms pay the … expenditure and write-offs unlike the rest of the economy who are only subject to tax on net profits, resulting in inevitable …

over the last several years, with countries around the world designing tax measures to target the so-called “digital … argues that, despite the many differences between the dozens of digital tax measures proposed or implemented over the past … the current international tax system, which was designed in the 1920s under the auspices of the League of Nations, is …