Redefining Global Taxation Frameworks in the Era of Digital Transformation, Volume I

This edited volume examines how emerging technologies such as artificial intelligence, blockchain and the platform economy challenge international tax systems to adapt to a new economic reality. In a world of greater capital mobility, complex cross border flows and smart business models, while practices like base erosion and profit shifting (BEPS) erode revenues and pressure governments, the book offers an integrated analysis of digital transformation’s impact on taxation. It identifies gaps, proposes solutions for sustainable and equitable frameworks, and critiques traditional paradigms designed for industrial economies, now outdated in an era where value arises from data, intellectual property and platform-based models. Contributions also highlight the limits of reforms and their varied effectiveness across developed and emerging economies. This is a vital resource for economists, researchers and tax professionals seeking fair, efficient and adaptable tax systems.