Digitalisierung und Internationales Steuerrecht. : Ertrags- und Umsatzbesteuerung grenzüberschreitender, internetbasierter Dienstleistungen

»Digitalization and International Tax Law«Cross-border, internet-based services raise numerous tax law issues. The basic question is how the taxation substrate should ideally be divided between the States involved. Value-added tax structurally meets the needs of digitalization. For income tax purposes, concepts with and without permanent establishments have to be analyzed. A mixed form is likely to be imposed, namely the allocation of profits by means of formulary apportionment.