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E-commerce Taxation as an Example of Legal Deadlock

100%

Lipka K.

Krytyka Prawa. Niezależne studia nad prawem

2022

vol. 13

issue 2

60-79

Many of the principles of taxation that were developed in the first half of the 20th century, such as the arm’s length principle and the definition of the term “permanent establishment” (PE) in determining the tax position of international business operations, when applied to the business models of the 21st century, often result in the under-taxation of businesses that are otherwise fully compliant with the laws as presently written and implemented. Compounding the problem is the fact that these rules and principles of taxation are broadly recognized and are enshrined in a wide network of tax treaties. This makes the task of modifying or updating these rules and principals extremely difficult. Using legal-dogmatic and legal-theoretical methods, the author will show that present attempts to tax e-commerce transactions unilaterally are not effective and that, under present conditions, even organizations such as the EU are unable to address the problem at hand. The OECD project, commissioned by the G-20, which seeks to create a set of international e-commerce taxation rules, faces some very serious difficulties – largely because a well-established “set in stone” complement of internationally accepted laws, rules, and regulations is serving to block the development of new, more appropriate rules. This phenomenon has become known as the lock-in effect or legal impossibilism. In order to effectively address this phenomenon, lawmakers on a global basis must understand the mechanisms that are blocking the effective evolution of business taxation.

Why do users choose Open Source software? Analysis of the network effect

75%

Celińska D.

Informatyka Ekonomiczna

2016

issue 1(39)

9-22

This article analyses the phenomenon of using the Open Source software. The aim is to investigate and verify the existence of a positive direct network effect that characterizes usage of the Open Source software. The multivariate probit model is applied to extract factors motivating end users to the usage of the Open Source software. Special attention is paid to the demographic characteristics of the end users, as well as to the impact of the end users’ peers, such as family, work and school, on using the Open Source software. The results confirm the research assumptions. It is found that the actual choice of various Open Source software groups is correlated and thus cannot be analyzed separately. This supports the hypothesis about the existence of the network effect derived from the complementary services and dependencies among applications. The obtained results are representative for the Polish population aged 13-54.

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1 Informatyka Ekonomiczna

1 Krytyka Prawa. Niezależne studia nad prawem

1 Celińska D.

1 Lipka K.

1 2022

1 2016

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E-commerce Taxation as an Example of Legal Deadlock

Why do users choose Open Source software? Analysis of the network effect