Taxation of the digital economy

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The book explores the transformative impact of the digital revolution on the economy, highlighting the emergence of a digital economy that challenges traditional value creation. It examines the unique characteristics of this new economy, particularly the reliance on data exploitation and the lack of monetary compensation for user activities. Additionally, it addresses the complexities of taxing digital enterprises, noting the low profit tax levels among global companies and the difficulties tax law faces in adapting to these changes.