Digitax
THEME 2024-2025 Today’s principles for taxation requires that value creation (income) can be measured and tied to a geographical location and taxed there. Digitalisation and technology-driven globalisation challenge these principles as it becomes harder to both determine and measure value creation and tie that to a specific location. For example, what is the value of using Facebook or Google in Sw
https://www.pi.lu.se/en/themes-0/digitax - 2025-03-15