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