How can we share the ’tax cake’ fairly?

Daniël Smit named professor by special appointment of the Taxation of the Digital Economy. Placing an order online across the border is a snap. But what about tax? The digitalisation of the economy has disrupted the current international taxation system. As professor by special appointment of the Taxation of the Digital Economy, Daniël Smit wants to contribute to the new system ensuring a fairer distribution of the 'tax cake' between countries worldwide. Who doesn't order products or services online? More and more companies, offices, shops and factories offer their products and services via the Internet. And that means that tax revenue is also disappearing for those countries where these companies used to be located. This is Daniël Smit, as of 1 September professor by special appointment of the Taxation of the Digital Economy at the Amsterdam Centre for Tax Law (ACTL).
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