Louise Fjord Kjærsgaard published in Intertax with article "The Ability to Pay and Economic Allegiance: Justifying Additional Allocation of Taxing Rights to Market States."

Louise Fjord Kjærsgaard, who recently submitted her Ph.D. within international tax law for assessment at CBS LAW, has just been published in the latest issue of Intertax (vol. 49, issue 8/9) with the article The Ability to Pay and Economic Allegiance: Justifying Additional Allocation of Taxing Rights to Market States.

In the article, she looks into how cross-border transactions have increased alongside globalization and the digitalization of the economy. She specifically focuses on how the UN and OECD are currently pursuing to adapt the international tax regime to the increasing digitalization and inherent dematerialization of the economy as well as how such amendment should be justified.

Please find the article here:

https://kluwerlawonline.com/Journals/Intertax/3