International/OECD - Addressing the Tax Challenges of the Digitalization of the Economy – A Possible Answer in the Proper Application of the Transfer Pricing Rules?
- R. Petruzzi; S. Buriak
- Bulletin for International Taxation, 2018 (Volume 72), No 4a/Special Issue
- 26 March 2018
In this article, the authors advance a possible solution to the challenges posed to international taxation by the digitalization of the worldwide economy. They argue that the proper application of the transfer pricing rules solves a problem of profits attribution to all the jurisdictions where digitalized companies generate their value.