Digital Services Tax - A feasible solution for Taxation of the Digital Economy?
Digitalisering är utan tvekan 2000-talets viktigaste bidragande orsak till utvecklingen av den globala ekonomin. Skatteplanering och skatteflykt bland multinationella bolag urholkar nationers skattebas som finansierar det offentliga välfärdssystemet såsom sjukvård, utbildningsinstitutioner och infrastruktur. Digitala affärsmodeller genererar intäkter annorlunda än traditionella affärsmodeller ocDuring the 21th century, digitalization is considered the most important development of the modern global economy. Tax avoidance is a growing issue for governments globally, that are loosing lots of tax money to finance public welfare systems supporting healthcare, educational institutions and infrastructures. Value creation in digital business models generates profits different than traditional b
