An impact of a digital revolution on international principles on distribution of taxation rights

Autor:	Kamila Morawska
Jazyk:	polština
Rok vydání:	2022
Předmět:	oecd digitalization significant economic presence taxes Comparative law. International uniform law K520-5582 Political institutions and public administration (General) JF20-2112
Zdroj:	Prawo Budżetowe Państwa i Samorządu, Vol 10, Iss 3, Pp 87-108 (2022)
Druh dokumentu:	article
ISSN:	2300-9853 2353-7086
DOI:	10.12775/PBPS.2022.018
Popis:	The article focuses primarily on activities taken by the OECD to solve tax problems resulting from a spread of new business models of the digital economy. Those models include in particular a concept of a significant economic presence and a Two-Pillar Solution. In subsequent parts of the text, the Author presents proposals put forward by the authors of publications in a field of international tax law. Finally, de lege ferenda postulates regarding a direction and a scope of changes in the taxation rules for enterprises from the digital industry have been formulated.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/37c5ca6af0214376a2264b9f309c1b83 Zobrazit plný text záznamu View record in DOAJ