PL EN


2019 | 102 | 2 | 155 – 167
Article title

DIGITÁLNA PLATFORMA AKO STÁLA PREVÁDZKAREŇ

Title variants
EN
Digital platform as permanent establishment
Languages of publication
SK
Abstracts
EN
This article discusses a new concept of permanent establishment based on a term of “digital platform” as a legal fiction of fixed place even in situations when no real fixed place exits. The authors argue that within the Slovak legal context it is not possible for this concept (i) to be automatically applied as the interpretation of a double taxation treaty and (ii) to take precedence over a double taxation treaty. Therefore, it is always necessary to analyse practical implications of the concept in the context of a specific double taxation treaty. The ineffectiveness of the concept primarily results from the fact that in general, the Slovak Acts do not take precedence over double taxation treaties. This new concept in its current form may represent a barrier to accepting new doctrines related to fixed place within the interpretation of double taxation treaties.
Contributors
  • Právnická fakulta, Univerzita Komenského, Bratislava, Slovak Republic
author
author
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.cejsh-bae0cf0e-48c0-4535-a216-6a2d66dc0008
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