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  1. 3 Financial Law Review

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  1. 3 Sábo J.

  2. 1 Popovič A.

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  1. 1 2022

  2. 2 2020

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Taxation of Digital Services from International Tax Law Perspective

100%
Sábo J.
Financial Law Review
|
2020
|
issue 20(4)
64-81
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.
2
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Content available

Taxation of Digital Services from International Tax Law Perspective

100%
Sábo J.
Financial Law Review
|
2020
|
vol. 20
|
issue 4
64-81
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.
3
Publication available in full text mode
Content available

Taxation of Robots and AI – Problem of Definition

63%
Popovič A., Sábo J.
Financial Law Review
|
2022
|
vol. 25
|
issue 1
1-16
EN
The article deals with definition problem of artificial intelligence (AI) and robots for tax purposes (also called as “definition problem of artificial intelligence/robots”). In the paper authors deal with three main methods for definition of technological objects for legislative purposes. Besides that, the article also analyses definition of AI that was introduced by European Union in new proposal for artificial intelligence regulation. Finally, the paper proposes new tax nomenclature for robots as a possible solution to the definition problem of artificial intelligence/robots and defines the basic variations of possible taxation of artificial intelligence/robots.
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