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1

DIGITÁLNA PLATFORMA AKO STÁLA PREVÁDZKAREŇ

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Cibuľa T., Hlinka T., Choma A., Kačaljak M.
Právny obzor. Teoretický časopis pre otázky štátu a práva (Juridical Review. Theoretical journal for the questions of state and law)
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2019
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vol. 102
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issue 2
155 – 167
EN
This article discusses a new concept of permanent establishment based on a term of “digital platform” as a legal fiction of fixed place even in situations when no real fixed place exits. The authors argue that within the Slovak legal context it is not possible for this concept (i) to be automatically applied as the interpretation of a double taxation treaty and (ii) to take precedence over a double taxation treaty. Therefore, it is always necessary to analyse practical implications of the concept in the context of a specific double taxation treaty. The ineffectiveness of the concept primarily results from the fact that in general, the Slovak Acts do not take precedence over double taxation treaties. This new concept in its current form may represent a barrier to accepting new doctrines related to fixed place within the interpretation of double taxation treaties.
2

DIGITAL SERVICES TRADE BETWEEN CHINA AND V4 COUNTRIES – A STUDY OF TRADE COMPLEMENTARITY AND REGULATORY RESTRICTIVENESS

100%
Zheng X., Sun A.
Ekonomický časopis (Journal of Economics)
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2023
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vol. 71
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issue 2
139 – 154
EN
Digital services trade has definitely played an important role in the innovation of the bilateral trade cooperation mechanism between China and the Visegrád Group (V4), but the complementarity of their bilateral digital services trade has been little studied. We examine the complementarity of V4 countries’ digital services trade with China, based on the UNCTAD classification of ICT- enabled services. The results show that the V4 countries have complementarity with China mainly in education services, intellectual property fees, architectural and engineering services. However, we also find that the regulatory heterogeneity of digital services between China and the V4 countries is negatively associated with their bilateral trade. Therefore, China and V4 countries should better enhance regulatory policy synergy for future trade cooperation in digital services.
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