The digital revolution has changed and redefined economic structures, challenging businesses and national tax administrations to deal with the reality of disruptive innovation. Digital platforms, particularly those operating in the services market, have become the new virtual markets, and this evolution has determined effects to be evaluated also from a fiscal perspective.
Digital Economy, Multinational Companies and the Corporate Income Tax Crises
Loredana Carpentieri
2026-01-01
Abstract
The digital revolution has changed and redefined economic structures, challenging businesses and national tax administrations to deal with the reality of disruptive innovation. Digital platforms, particularly those operating in the services market, have become the new virtual markets, and this evolution has determined effects to be evaluated also from a fiscal perspective.File in questo prodotto:
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