Download This PaperValue Creation within Multinational Platform Firms: A Challenge for the International Corporate Tax System
eJournal of Tax Research (2020) vol. 17(2)
41 Pages Posted: 15 Oct 2019 Last revised: 24 Mar 2020
Date Written: September 22, 2019
Abstract
This article uses the example of Google to discuss value creation within multinational platform firms and the tax challenges resulting from a disconnect between the current international corporate tax system and economic reality brought about by the digitalisation.
Keywords: multisided market, platform firm, user participation, synergy rent, Google
JEL Classification: K34
Suggested Citation: Suggested Citation
Plekhanova, Victoria, Value Creation within Multinational Platform Firms: A Challenge for the International Corporate Tax System (September 22, 2019). eJournal of Tax Research (2020) vol. 17(2), Available at SSRN: https://ssrn.com/abstract=3464005
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