OCLC FAST subject heading
For years the advent of the digital economy has left countries stumped in their attempt to tax income earned by foreign firms without physical presence within their jurisdiction. International organizations and their member countries have failed in their attempts to tweak the rules of the international tax regime and address these challenges presented by the digital economy. This article argues that such conservative approach could not work, and fundamental reform is inevitable. The article proposes a withholding tax solution, explaining its merits and demonstrating its superiority over alternative reforms proposed to date.
Andres Báez Moreno & Yariv Brauner, Taxing the Digital Economy Post-BEPS…Seriously, 59 Colum. J. Transnat'l L. (forthcoming, 2019)