Should We Use Value Creation or Destination as a Basis for Taxing Digital Businesses? – Krister Andersson’s Comments on the 2018 Klaus Vogel Lecture Given by Professor Michael Devereux

Krister Andersson, in this article, provides his thoughts regarding Professor Michael Devereux’s 2018 Klaus Vogel Lecture on the topic of “Should We Use Value Creation or Destination as a Basis for Taxing Digital Businesses?”.