Assessing The Adequacy Of International Taxation Laws In The Era Of Digital Economy
IJLLR Journal
Gracy Tanwar, National Law University Odisha ABSTRACT The digital economy has changed the global economy and raised fundamental challenges about whether the existing structure of international tax can capture the creation of value through digital transactions. Existing tax structures, which are focused on residence, source, and permanent establishment (PE) as bases for taxation, are insufficient to adequately capture the value of digital transactions. People and businesses alike are connected...