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

Louise Fjord Kjærsgaard & Peter Koerver Schmidt
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 intermediary platform and on disucussing whether the users’ provision of personal data in exchange for access to the platform could be considered a barter transaction for tax purposes in the userjurisdiction. Among...
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