This article explores the intricate dynamics of digital platform firms’ internationalization and the evolving governmental policies that shape their operational landscapes. Central to this discussion is the unique position of digital platforms, characterized as too big, too fast, and potentially too dangerous, navigating through heterogeneous and continuously changing political and social contexts.
Although not dealing with VAT, the article is still an interesting read in a world where digital platforms are gaining more and more power. Sellers and customers (and of course the platforms themselves) will have to deal with the VAT rules, when selling goods and services via these platforms. It’s good to know how platforms and governments (must) deal with the growth of these platforms.
Source: Vienna University of Economics (note: final article to be published in April 2024)
