Allocation of the Right to Tax Income from Digital Intermediary Platforms – Challenges and Possibilities for Taxation in the Jurisdiction of the User

Allocation of the Right to Tax Income from Digital Intermediary Platforms – Challenges and Possibilities for Taxation in the Jurisdiction of the User

The authors analyse the current (lack of) possibilities for userjurisdictions to tax the value generated by the increased use of digital intermediary platforms. Focus is on analysing the possibilities for userjurisdictions to tax the remuneration received by a foreign enterprise owning a digital in...

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Bibliographic Details
Main Authors:	Louise Fjord Kjærsgaard, Peter Koerver Schmidt
Format:	Article
Language:	English
Published:	Aalborg Universitetsforlag 2018-11-01
Series:	Nordic Journal of Commercial Law
Online Access:	https://journals.aau.dk/index.php/NJCL/article/view/2488

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