Sternberg, C: Die extraterritoriale Besteuerungsgewalt des S

International Law and the Extraterritorial Application of Substantive Tax Law Digitalization allows to operate within a state's territory without having to establish any significant physical presence therein, wich significantly reduces the amount of taxes due in this country. That is why the author strives for a comprehensive analysis of the fundaments of international law asking whether states may apply their substantive tax law extraterritorially. A limiting criterion is developed which allows for a reasoned assessment of the extraterritorial reach of a legal provision.