https://legalblogs.wolterskluwer.com/international-tax-law-blog/the-physical-human-driven-digital-economy-the-overvaluation-of-intangibles-and-its-effects-on-tax-and-society/
The Physical, Human Driven Digital Economy: The Overvaluation of Intangibles and its Effects on Tax...
Executive summary: When we look at the digital economy, we tend to think of it as a global, intangible and knowledge-driven system. However, the digital...