The Physical, Human Driven Digital Economy: The Overvaluation of Intangibles and its Effects on Tax and Society
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 economy is not only driven by patents or trademarks – so-called “intangibles” – but also driven by “resources, data and labour”. Against the background of this incomplete understanding of the…