Louise Fjord Kjærsgaard

Copenhagen Business School

PhD Candidate

Solbjerg Plads 3

Frederiksberg C

Denmark

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Scholarly Papers (1)

Allocation of the Right to Tax Income from Digital Intermediary Platforms – Challenges and Possibilities for Taxation in the Jurisdiction of the User

Nordic Journal of Commercial Law, Issue 1, pp. 146-172, 2018, DOI: 10.5278/ojs.njcl.v0i1.2488 , Copenhagen Business School, CBS LAW Research Paper No. 19-03
Number of pages: 27 Posted: 16 Dec 2018
Peter Koerver Schmidt and Louise Fjord Kjærsgaard
Copenhagen Business School - CBS Law and Copenhagen Business School
Downloads 28 (480,964)

Abstract:

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Digital intermediary platforms, international tax law, jurisdiction to tax, user participation, tax treaties

Allocation of the Right to Tax Income from Digital Intermediary Platforms – Challenges and Possibilities for Taxation in the Jurisdiction of the User

Nordic Journal of Commercial Law, Issue 1, pp. 146-172, 2018, DOI: 10.5278/ojs.njcl.v0i1.2488 , Copenhagen Business School, CBS LAW Research Paper No. 19-03
Posted: 16 Dec 2018 Last Revised: 08 Jan 2019
Peter Koerver Schmidt and Louise Fjord Kjærsgaard
Copenhagen Business School - CBS Law and Copenhagen Business School
Downloads 0

Abstract:

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Digital intermediary platforms, international tax law, jurisdiction to tax, user participation, tax treaties