Rethinking traditional source concepts in a digital economy

Sammanfattning: The purpose of this thesis is to provide meaningful understanding of the current state of business activities, which generates the need for implementing new taxing measures, analyse the challenges arising from this need, as well as their cause. Furthermore, the aforementioned challenges will be explained in the context of existing traditional taxing systems and proposed measures will be analysed. After reading this thesis, the goal is for the reader to be able to understand current trends and to gain an idea of how states might try to harmonize their taxing systems in order to meet the requirements set out by the rapid digitalization of companies.