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Moves and countermoves in the digitization challenges to international taxation

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  • Kudrle, Robert T.

Abstract

•Digitization first enabled tax evaders.•Authorities responded with innovations of their own.•Digitization made international business location increasingly problematic.•Old business tax conventions are being revised in response.•International cooperation is limited by sovereignty and privacy concerns.

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  • Kudrle, Robert T., 2021. "Moves and countermoves in the digitization challenges to international taxation," Technology in Society, Elsevier, vol. 64(C).
    • Handle: RePEc:eee:teinso:v:64:y:2021:i:c:s0160791x20312562
    DOI: 10.1016/j.techsoc.2020.101453
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