Tax absence in relation to taxation of digital services

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F20%3A00121051" target="_blank" >RIV/00216224:14220/20:00121051 - isvavai.cz</a>
Result on the web
<a href="https://folyoirat.ludovika.hu/index.php/pgaf/issue/view/400" target="_blank" >https://folyoirat.ludovika.hu/index.php/pgaf/issue/view/400</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.53116/pgaflr.2020.2.1" target="_blank" >10.53116/pgaflr.2020.2.1</a>

Result language
angličtina
Original language name
Tax absence in relation to taxation of digital services
Original language description
In the area of taxation of business corporations operating in several different countries, there is a problem arising with the identification of the tax residence of the liable entity. With the expansion of so-called digital business, where entrepreneurs often do not have a physical headquarters or business units, this problem is becoming more common. Efforts to introduce a digital tax within the Member States of the Organization for Economic Co-operation and Development and the European Union are accompanied by efforts to address this issue through various legislative acts. This article explains how the problem of identifying tax residence arises, why it is undesirable and describes possible solutions.
Czech name
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Czech description
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Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical
Public Governance, Administration and Finances National University of Public Service Budapest
ISSN
2498-6275
e-ISSN
2786-0736
Volume of the periodical
5
Issue of the periodical within the volume
2
Country of publishing house
HU - HUNGARY
Number of pages
12
Pages from-to
5-16
UT code for WoS article
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EID of the result in the Scopus database
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