Taxation of income generated by cross-border digital transactions by Andrea Moriggi Summary: Introduction: The e-commerce market. – 1. Legal framework. – 2 The OECD Model. – 3. Types of transactions: business profits or royalties? – 4. Problems related to the Taxation of Digital Transactions – 5. Conclusion Introduction: The e-commerce market “It is difficult to apply the existing rules to the…
