Proposals for the Taxation of a Significant Digital Presence in the European Union

• Authors: Iwona Krzemińska

Abstracts

EN

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.

Keywords

EN

digital tax; digital economy; digital presence; European Union

• Publisher: Akademia Leona Koźmińskiego
• Journal: Krytyka Prawa. Niezależne studia nad prawem
• Year: 2019
• Volume: 11
• Issue: 2
• Pages: 103-115

Dates

published

2019

Contributors

author

Iwona Krzemińska

Identifiers

DOI

10.7206/kp.2080-1084.299

Biblioteka Nauki

1965398