Taxation in a world without borders
As businesses expand virtually with no need for a physical presence, digitalisation of the economy poses an immense challenge to the international tax system
New and advancing technologies help businesses to expand their global footprint with increasing ease and speed, said Aidan Byrne, tax partner at RSM Ireland.
National borders are less relevant in the digitalised business world. Companies operate internationally using technology to target customers and deliver offerings. “Indeed, digitalisation of the economy is considered a key driver for innovation and economic growth,” said Byrne. “Yet it is proving a huge challenge for the international tax system.”...
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