Tax avoidance has become a widespread practice on the internet. Online operators easily circumvent an aging taxation scheme that is designed around the concept of territorial jurisdiction and geographical settings. The French government now commissioned a study to find out how to effectively deal with internet giants that generate hardly any
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Internet Policy Review is an open access and peer-reviewed journal on internet regulation.
Scholars, regulators, journalists, activists, and other stakeholders publish in the journal in
Research articles- In-depth scholarly research papers and essays
Concepts- Critical reflections on emerging core concepts of the digital society
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Open Abstract- Extended abstracts for works in progress that receive public peer review
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