- Tytuł:
- Taxation of Digital Services from International Tax Law Perspective
- Autorzy:
- Sábo, Jozef
- Powiązania:
- https://bibliotekanauki.pl/articles/1368167.pdf
- Data publikacji:
- 2020-11-16
- Wydawca:
- Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
- Tematy:
-
tax law
tax on digital services
OECD
international tax law
EU law. - Opis:
- The article analyses taxes on digital services adopted in the United Kingdom, France, Austria, and Italy. The article tries to identify the architectural features of these taxes that could conflict with obligations according to international tax treaties and EU laws. The article also presents OECD “Unified Approach” which is based on multilateral agreement. The main hypothesis of the article is that this approach represents a better solution for the taxation of digital services than unilateral national taxation of digital services. In the presented analyses, mainly horizontal comparative method, method of logical analysis and synthesis are employed.
- Źródło:
-
Financial Law Review; 2020, 20, 4; 64-81
2299-6834 - Pojawia się w:
- Financial Law Review
- Dostawca treści:
- Biblioteka Nauki
Artykuł