A breadth of new digital platforms has dramatically expanded the range of possibilities for exchanging anything required by business or personal needs from acco

The chapter provides an overview of taxation in the EU and the taxation of the sharing economy in general. First, I turn to examine whether and if so, to what e

Time to discuss anti-BEPS measures around digitalization In the course of the BEPS Report on Action 1, it was concluded that there was no instantaneous need for

The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double

Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert