Reflections on the Cross-Border Tax Challenges of the Digital Economy

Authors

Walter Hellerstein, University of Georgia School of LawFollow

Abstract

In this article, Hellerstein discusses common problems confronting national and subnational jurisdictions in addressing the cross-border tax challenges of the digital economy. This article is based on the author's November 21 inaugural lecture as a visiting professor at the Vienna University of Economics and Business.

Repository Citation

Walter Hellerstein, Reflections on the Cross-Border Tax Challenges of the Digital Economy , 96 Tax Notes International 671 (2019),
Available at: https://digitalcommons.law.uga.edu/fac_artchop/1536