Abstract
Since countries engaged on trying to find a broad, organized solution for the matter of international double taxation, an underlying conflict arose regarding which country should have taxing rights over business income earned in a cross-border setting. Ultimately a compromise was reached, and the standard maintained, notwithstanding complaints about its potential inequity, for almost 100 years. However, in 2013, recognizing that the technology developments altered how entities structure their business activities, the OECD started an analysis on whether new taxing rules should be created for the so-called digital economy.
| Original language | English |
|---|---|
| Title of host publication | WCLF Tax und IP Gesprächsband 2019 |
| Subtitle of host publication | Immaterielle Werte als zentrale Komponente internationaler Steuerstrategien |
| Editors | W.W. Kraft, A. Striegel |
| Place of Publication | Wiesbaden |
| Publisher | Springer Gabler |
| Pages | 77-95 |
| Number of pages | 16 |
| ISBN (Electronic) | 978-3-658-32073-7 |
| ISBN (Print) | 978-3-658-32072-0 |
| DOIs | |
| Publication status | Published - 27 Oct 2021 |