Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Rethinking traditional source concepts in a digital economy
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
2019 (English)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

The purpose of this thesis is to provide meaningful understanding of the current state of business activities, which generates the need for implementing new taxing measures, analyse the challenges arising from this need, as well as their cause. Furthermore, the aforementioned challenges will be explained in the context of existing traditional taxing systems and proposed measures will be analysed. After reading this thesis, the goal is for the reader to be able to understand current trends and to gain an idea of how states might try to harmonize their taxing systems in order to meet the requirements set out by the rapid digitalization of companies.

Place, publisher, year, edition, pages
2019. , p. 48
Keywords [en]
International, tax law, OECD, digital economy, BEPS, Action 1, EU law, digital PE, DST, tax law, source taxation
National Category
Law (excluding Law and Society)
Identifiers
URN: urn:nbn:se:uu:diva-383617OAI: oai:DiVA.org:uu-383617DiVA, id: diva2:1316559
Educational program
Master Programme in International Tax Law and EU Tax Law
Supervisors
Examiners
Available from: 2019-07-02 Created: 2019-05-20 Last updated: 2019-07-02Bibliographically approved

Open Access in DiVA

fulltext(705 kB)63 downloads
File information
File name FULLTEXT01.pdfFile size 705 kBChecksum SHA-512
b20725f9c5c7740e12ab5f6c90404292e2fecae3a01ef4b39aedf907042722fde96546bbb429f33959599274a508443f8a31f1e2877e744df591f965ca219c0c
Type fulltextMimetype application/pdf

By organisation
Department of Law
Law (excluding Law and Society)

Search outside of DiVA

GoogleGoogle Scholar
Total: 63 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 153 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf