Debate: Comment on J. Becker & J. Englisch, ‘Taxing Where Value Is Created: What’s “User Involvement” Got to Do with It?’ - Intertax View Debate: Comment on J. Becker & J. Englisch, ‘Taxing Where Value Is Created: What’s “User Involvement” Got to Do with It?’ by - Intertax Debate: Comment on J. Becker & J. Englisch, ‘Taxing Where Value Is Created: What’s “User Involvement” Got to Do with It?’ 47 2 Intertax