Chapter 1. Introduction -- Chapter 2. The Digital Economy and International Business, an Historical Perspective -- Chapter 3. Internationalization, Digitalization, and Exponential Growth -- Chapter 4. Platforms and International Business -- Chapter 5. Artificial Intelligence and International...

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...