Taxation of the Digital Economy

This timely course explores the fundamental challenges and policy solutions related to taxing the rapidly evolving digital economy. Traditional international tax rules, based on physical presence, struggle to capture value created by highly digitalized businesses that operate remotely across borders. We will analyze the core concepts of value creation, nexus, and profit attribution in a digital context, examining the shift toward new taxing rights and the application of unilateral measures like Digital Service Taxes (DSTs). Participants will gain a deep understanding of the global response, particularly the comprehensive solutions proposed by the OECD/G20 Inclusive Framework (Pillars One and Two).