Deconstruct to Reconstruct
Deconstruct to Reconstruct seeks to use a modern benefit principle theory that will allow tax authorities to tax companies in the digital economy, assuring they pay taxes in the countries in which they operate. The emergence of new business models such as app stores, online advertising, cloud computing, participative network platforms, high-speed trading, and online payment services have reshaped the global economy and made it difficult for tax authorities to determine what and where to tax.