Authors: Amedeo Rizzo, Martina Acciaro Journal: Stanford – Vienna Transatlantic Technology Law Forum, Transatlantic Antitrust and IPR Developments, Issue No. 2/2022 Abstract: The role of the digitalization of the economy has increased over the years and has been recently accelerated by the COVID-19 pandemic. This phenomenon originates critical issues for tax authorities, as digital activities are often outside the…