The Market-Based Approach and Taxable Presence Issues in the Digital Era
Reference
, ‘The Market-Based Approach and Taxable Presence Issues in the Digital Era’ in Adrian Sawyer, Lynne Oats and David Massey (eds), Contemporary Issues in Taxation Research Volume 4 (Fiscal Publications 2021)
Examines whether a market-based approach to taxing digital business resolves the taxable-presence problems of the digital era, arguing it overstates the role of market activity in the value chain.