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The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.

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Taxable Presence and Highly Digitalized Business Models

By: Jakob Bundgaard and Louise Fjord Kjaersgaard

In this article, the authors discuss how the digitalization of the economy is affecting nexus rules and analyze international tax treaty law on permanent establishment and the taxable presence of digital businesses.

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By Jakob Bundgaard and Louise Fjord Kjaersgaard, posted on Thursday March 19, 2020
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