Proposals for the Taxation of a Significant Digital Presence in the European Union
Journal Title: Krytyka Prawa. Niezależne studia nad prawem - Year 2019, Vol 11, Issue 2
Abstract
The author is searching for an answer to the question of whether the European Union needs own solutions in the area of taxation of digital economy and whether the solution offered by the European Commission, which is taxation of significant digital presence, can be effective in taxing the digital economy of the European Union. To this end, a number of references to selected standpoints of international doctrine, OECD regulations, and the draft of the Directive has been made in this paper.<br/><br/>
Authors and Affiliations
Iwona Krzemińska
Keywords
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- EP ID EP641723
- DOI 10.7206/kp.2080-1084.299
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