On certain issues of digital services taxes

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

On certain issues of digital services taxes

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

On certain issues of digital services taxes

Popis výsledku anglicky

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.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2020

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Financial Law Review

ISSN

2299-6834

e-ISSN

2299-6834

Svazek periodika

4

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

18

Strana od-do

52-69

Kód UT WoS článku

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EID výsledku v databázi Scopus

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