Academic article published in Nordic Journal of Commercial Law

Professor Peter Koerver Schmidt and PhD student Louise Fjord Kjærsgaard have published an article with the following title "Allocation of the Right to Tax Income from Digital Intermediary Platforms - Challenges and Possibilities for Taxation in the Jurisdiction of the User" in Nordic Journal of Commercial Law.

Artikel
11/26/2018

Louise and Peter analyze the current (lack of) possibilities for user-jurisdictions to tax the value generated by the increased use of digital intermediary platforms.

The focus is to analyze the possibilities for user jurisdictions to tax the remuneration received by a foreign enterprise owning a digital intermediary platform and on discussing whether the users' provision of personal data in exchange for access to the platform could be considered a barter transaction for tax purpose in the user jurisdiction.

 

The page was last edited by: CBS LAW // 10/08/2019