The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...

Introduction -- Overview of international taxation -- Examples of country tax systems -- Manufacturing -- Procurement companies -- Distribution and regional sales companies -- Shipping and air transport -- Value added tax -- Customs duties and tariffs -- The digital economy -- Social security...