Taxation of digital economy according to OECD

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F24%3A00137034" target="_blank" >RIV/00216224:14220/24:00137034 - isvavai.cz</a>
Result on the web
<a href="https://sciendo.com/book/9788367405331?top-tab=table-of-contents" target="_blank" >https://sciendo.com/book/9788367405331?top-tab=table-of-contents</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.2478/9788367405331-009" target="_blank" >10.2478/9788367405331-009</a>

Result language
angličtina
Original language name
Taxation of digital economy according to OECD
Original language description
Each of the investigated ways to tax the digital economy, whether unilateral or multilateral, has the weaknesses and stengths described below. After a qualitative evaluation of the individual strengths and weaknesses, the most advantageous for more countries, including Czech Republic is to join the bEPS Inclusive Framework and the 2 Pillar Project. Only joint actio can ensure that the legislation on taxation of the digital economy is not obsolete in the future and that the tax is certain and tax revenue is enforceable.
Czech name
—
Czech description
—

Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2024
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Interaction of Law and Economics: SUSTAINABLE DEVELOPMENT
ISBN
9788367405331
ISSN
—
e-ISSN
—
Number of pages
10
Pages from-to
76-85
Publisher name
Sciendo.com
Place of publication
Brno
Event location
Brno
Event date
Jan 1, 2023
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
—

Similar results(10)