The urgency for research on the topic of the taxation of the digital economy is highlighted by the fact that the G20 and OECD as well as individual nations are taking partially uncoordinated actions to implement special tax regimes for the digital economy. The fear is that digital companies’ footlessness is accelerating the tax rate-race to the bottom (OECD 2019). This is a claim that remains to be tested. The goal in this research project is, therefore, to identify whether MNEs that follow a digital business model are more sensitive to taxes in their location decisions.

Project duration

01.01.2021 - 31.12.2021

Project members

Barbara Stage (Coordinator)
Elisa Casi-Eberhard, M. Sc.