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

It is generally assumed that already in the next decade, the use of labour-saving robots with implemented artificial intelligence will lead to a dramatic transi

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

A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of

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