Anmerkungen:
In: Tax Notes International, 2020
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 20, 2020 erstellt
Beschreibung:
This paper considers the economics of digital businesses and the value of user contribution, including through active engagement and the provision of data, to those entities. We propose a framework for estimating the taxable value that users in market countries bring to digital platforms based elsewhere