Moves and countermoves in the digitization challenges to international taxation

Robert T. Kudrle

Technology in Society, 2021, vol. 64, issue C

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.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eee:teinso:v:64:y:2021:i:c:s0160791x20312562

DOI: 10.1016/j.techsoc.2020.101453

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