Thanks to technical advances in the digital economy, companies can serve markets without having to be physically present in them. At the same time, sources of income have become more mobile: There is an increasing focus on intangible assets and mobile investment income that can easily be “optimized” from a tax point of view and transferred abroad.
拜数字经济的技术进步所赐，公司可以在不开设实体分支的情况下为市场提供服务。与此同时，收益源也变得日益流动：越来越多的注意力投向了无形资产和流动投资收益，它们可以轻易地根据税收需要“优化”和迁往国外。