At CORIT Advisory we work intensively with the tax consequences of the digitalization of the economy and the rise of new business models. We are experienced in determining the tax treatment of digitalized business models. Moreover, at CORIT Advisory we invest in gaining new knowledge and have launched several academic projects on this topic, including cloud computing, block chain, sharing economy, streaming services, treatment of data (valuation, nexus, profit allocation) etc.

Our services include:

• – Challenges that companies face in their daily business operations as a consequence of digitalization.
• – Determining the impact of intangibles in digital business models.
• – Analyzing the permanent establishments risks in light of international tendencies.
• – Handling the tax consequences of the sharing economy.
• – Analyzing transfer pricing aspects of digital business models.
• – Qualification of payment streams in digital business models.

In addition, we engage in the tax policy debate on the tax treatment of digitalized business models and are widely used lecturers and authors in this regard.