CROSS-BORDER TAX STRUCTURING IN THE DIGITAL ECONOMY

This monograph explores the theoretical and methodological foundations as well as the practical dimensions of cross-border tax structuring in the context of globalization, digital transformation of the economy, and the expansion of transnational business activities. It examines the evolution of international tax strategies, the key principles and modern methods of optimizing tax liabilities, including the establishment of international holding companies, the use of offshore jurisdictions, and the application of double taxation avoidance agreements. Special attention is given to digital tax administration tools, tax risk management, and compliance with international standards such as BEPS, MLI, CRS, and FATCA.This monograph is intended for researchers, academics, students, tax consultants, international tax planning professionals, and all those interested in the legal optimization of cross-border tax obligations.