Taxation of Digital Services from International Tax Law Perspective

• Authors: Jozef Sábo

Abstracts

EN

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.

Keywords

EN

tax law; tax on digital services; OECD; international tax law; EU law.

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

Dates

published

2020

Contributors

author

Jozef Sábo

• Jozef Šafárik University in Košice

Identifiers

Biblioteka Nauki

1368167