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Addressing the Tax Challenges of the Digitalization of the Economy – A Possible Answer in the Proper Application of the Transfer Pricing Rules?

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Cited by

2018Some Comments on the Attribution of Profits to the Digital Permanent Establishment25 cited
2018The European Commission’s Proposal on Corporate Taxation and Significant Digital Presence: A Preliminary Assessment18 cited
2017Global Transfer Pricing Conference: Transfer Pricing Developments around the World

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13 cited

2022Article 12B of the UN Model (2021): A Simplified Solution for Developing Countries to Tax Income from the Digital Economy?11 cited

2019The Recent Decisions of the European Commission on Fiscal State Aid: An Analysis from a Transfer Pricing Perspective8 cited

2021Transformation of the legal regulation of tax relations in the digital economy context8 cited