On certain issues of digital services taxes

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F20%3A00120605" target="_blank" >RIV/00216224:14220/20:00120605 - isvavai.cz</a>
Result on the web
<a href="http://www.ejournals.eu/FLR/2020/Issue-1/art/16445/" target="_blank" >http://www.ejournals.eu/FLR/2020/Issue-1/art/16445/</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.4467/22996834FLR.20.004.12045" target="_blank" >10.4467/22996834FLR.20.004.12045</a>

Result language
angličtina
Original language name
On certain issues of digital services taxes
Original language description
The article deals with some of the consequences of the digital economy in general. The authors focus on digital services, specifically the tax law aspects of digital services. Some states' tax systems already regulate certain partial issues of the digital economy, such as taxation of virtual currencies or taxation of digital platforms, but now legislators are focusing on taxation of digital services. This paper highlights ongoing initiatives at international and national level to provide the reader with a relatively comprehensive view of the current (legal) situation. “Digital giants” are already taxed in some countries, and therefore it is possible to assess how effective some legislation is, even if it has been too short to evaluate it objectively.
Czech name
—
Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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