ضرورة تعديل الاتفاقيات الضريبية الدولية في ظل الاقتصاد الرقمي

الملخص EN

The 4.500 bilateral tax agreements give the country in which the company is headquartered, or at least has a fixed place of business (branch, offices, factory.

.

.

) the right to tax these profits, through a global tax system designed in the 1920 s.

the last century.

however, in light of the digital economy, the current principles of tax base distribution do not allow countries on whose territory an economic activity is located to collect their fair share of the tax.

in the way of profit sharing.

the study concluded the need to introduce amendments to the international tax agreements model, by expanding the concept of permanent establishment, and reconsidering the method of profit-sharing.