Book of Donmon Teith

Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate fo

The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation.

Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US,

The ever-increasing digitalization of businesses has accelerated the need to address the many shortcomings and unresolved issues within the international corpor

"In 2018, the total global e-commerce market worth roughly USD 7.7 trillion. Despite the size of this economy and its extraordinary growth rate, many multinatio