Tax absence in relation to taxation of digital services

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Tax absence in relation to taxation of digital services

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Tax absence in relation to taxation of digital services

Popis výsledku anglicky

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.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název periodika

Public Governance, Administration and Finances National University of Public Service Budapest

ISSN

2498-6275

e-ISSN

2786-0736

Svazek periodika

5

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

HU - Maďarsko

Počet stran výsledku

12

Strana od-do

5-16

Kód UT WoS článku

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EID výsledku v databázi Scopus

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