Tax and the Digital Economy' provides a detailed analysis of the impact of the digitalization process on tax policy, tax administration and taxpayers. The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to the issues of double...

There is currently a strong movement in the academic discussion of direct taxation to shift corporation income taxes to a destination based system where the taxing rights would be allocated on the basis of the place of sales. Two major advantages of such a shift would include the removal of...