Liquid Income Taxation-mv, Big Data Royalty-mv and Destination-Based Taxation: A Dialogue with Professor R.S. Avi-Yonah

Abstract

In this article, the author considers Liquid Income Taxation-mv, Big Data Royalty-mv and Destination-Based Taxation in a dialogue regarding Professor R.S. Avi-Yonah’s 2023 Klaus Vogel lecture, which examined “The Past, Present and Future of Destination-Based Income Taxation”.