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The ever-evolving intersection of digitalization and taxation This book is a unique publication that explores the dynamic area where digitalization and tax law intersect. Eight compelling chapters explore the power of technology to transform tax compliance and delve into fascinating use cases that illustrate its potential. The question is not only whether and how, but also when and which technologies can be used in a meaningful way. The chapters seamlessly blend theory with practical insights. This comprehensive volume will be of interest to tax practitioners, multinational businesses, academics and all enthusiasts hoping to navigate the complexities of the digital era of tax law. Prepare to embark on a journey that will both educate and inspire as it guides you through the ever-evolving intersection of digitalization and taxation

Tax and the Digital Economy' provides a detailed analysis of the impact of the digitalization process on tax policy, tax administration and taxpayers. The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to the issues of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in respect of income from cross-border digital transactions. This is the first book to analyse what changes are possible, necessary and feasible in order to forestall the unravelling of the existing international tax framework and to provide guidance on ways to adapt national tax systems to a digitalized world