Regulation and Taxation of Digital Services in Accordance with the Initiatives of the European Union

• Authors: Soňa Simić

Abstracts

EN

The article provides an analysis of the institute of digital services with an emphasis on digital services taxation. Firstly, the article deals with the definition of concepts that characterize digital services in EU law and then defines digital services specifically from a tax point of view. The article also deals with the idea of an interim and a comprehensive solution of digital taxation and introduces selected unilateral measures of digital taxation. The above subject of research is analysed by applying basic methods of legal science, especially the method of scientific analysis with the dominant application of the comparative method.

Keywords

EN

digitization; tax law; digital tax; digital services

• Publisher: Uniwersytet Gdański
• Journal: Financial Law Review
• Year: 2021
• Volume: 24
• Issue: 4
• Pages: 194-214

Dates

published

2021

Contributors

author

Soňa Simić

• Pavol Jozef Šafárik University in Košice

Identifiers

Biblioteka Nauki

2091865