As a means of addressing the lack of global progress towards the appropriate taxation of profits made by companies in the digital economy, the EU Commission recently proposed a number of possible measures to…
In a meta study, the Centre for European Economic Research (ZEW) has been investigating the “Opportunities and Challenges of Digitalisation in Baden-Württemberg”. In this study, special attention is devoted to…
As the process of digitalisation advances at a rapid rate all over the world, how attractive a location is for investments in digital business models depends on the tax framework of the country in question.…