Academic article published in Nordic Journal of Commercial Law
![Akademisk artikel Artikel](https://www.cbs.dk/files/cbs.dk/styles/cbs_content_slider/public/udklip_8.png?itok=FQyx10KG)
11/26/2018
Louise and Peter analyze the current (lack of) possibilities for user-jurisdictions to tax the value generated by the increased use of digital intermediary platforms.
The focus is to analyze the possibilities for user jurisdictions to tax the remuneration received by a foreign enterprise owning a digital intermediary platform and on discussing whether the users' provision of personal data in exchange for access to the platform could be considered a barter transaction for tax purpose in the user jurisdiction.
The page was last edited by: CBS LAW // 10/08/2019