Taxation of Digital Services from International Tax Law Perspective

• Authors: Jozef Sábo

Title variants

PL

Taxation of Digital Services from International Tax Law Perspective

• Languages of publication: EN

Abstracts

PL

The article analyses taxes on digital services adopted in the United Kingdom, France, Austria, and Italy. The article tries to identify the architectural features of these taxes that could conflict with obligations according to international tax treaties and EU laws. The article also presents OECD “Unified Approach” which is based on multilateral agreement. The main hypothesis of the article is that this approach represents a better solution for the taxation of digital services than unilateral national taxation of digital services. In the presented analyses, mainly horizontal comparative method, method of logical analysis and synthesis are employed.

• Publisher: Uniwersytet Gdański
• Journal: Financial Law Review
• Year: 2020
• Issue: 20(4)
• Pages: 64-81

Dates

published

2020-11-16

Contributors

author

Jozef Sábo