- Tytuł:
- Regulation and Taxation of Digital Services in Accordance with the Initiatives of the European Union
- Autorzy:
- Simić, Soňa
- Powiązania:
- https://bibliotekanauki.pl/articles/2091865.pdf
- Data publikacji:
- 2021-10-28
- Wydawca:
- Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
- Tematy:
-
digitization
tax law
digital tax
digital services - Opis:
- The article provides an analysis of the institute of digital services with an emphasis on digital services taxation. Firstly, the article deals with the definition of concepts that characterize digital services in EU law and then defines digital services specifically from a tax point of view. The article also deals with the idea of an interim and a comprehensive solution of digital taxation and introduces selected unilateral measures of digital taxation. The above subject of research is analysed by applying basic methods of legal science, especially the method of scientific analysis with the dominant application of the comparative method.
- Źródło:
-
Financial Law Review; 2021, 24, 4; 194-214
2299-6834 - Pojawia się w:
- Financial Law Review
- Dostawca treści:
- Biblioteka Nauki
Artykuł