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The term global company is commonly used in journalistic writings and in economic literature. There are a number of difficulties in understanding what actually stands behind the term global company and what actually distinguishes global companies from other, non-global, companies operating in the international environment. Bearing in mind these difficulties the authors of this article intend to define the term global company. The main task set in this article is to try and answer the question: what traits a company should have to define it as global. In reply the concept of globality is presented which is the basis for defining the global nature of a company. The criteria determining the globality of a company are then defined. To measure the level of company globality a quantitative method based on fuzzy logic was introduced. Depending on the number of globality criteria implemented in the company itself, the membership function determines the level of company globality and thus determines whether a company belongs to a global company fuzzy set or not. The result of the membership function equation also answers the question whether a company is global or not. The proposed definition of aglobal company, and globality understood as its attribute, creates the next step in a better understanding and organization of the present knowledge set about the globalization processes at the microeconomic level.
EN
The use of modern technologies in the service sector has revolutionized traditional business models. Although innovative techniques used by Uber surely determine the progress of the competition and economic development within the market, not adjusting the national regulatory framework to its needs builds up practical difficulties related to a proper legal qualification of the business. The article aims to give a description of current issues of collaborative economy associated with the existing legality gap in the domestic legal order and presents the most crucial postulates of the single market strategy. In addition to characterizing the company and the terms of service delivery, the purpose of the following paper is also to explore Uber’s activity as concerns the existence of an employment relationship and point out the problems with the taxation of digital services.
PL
Zastosowanie nowoczesnych technologii w sektorze usług zrewolucjonizowało tradycyjne modele prowadzenia działalności gospodarczej. Choć innowacyjne rozwiązania wykorzystywane przez Ubera determinują postęp konkurencji i rozwój gospodarczy, niedostosowanie krajowych ram regulacyjnych względem potrzeb rynkowych nawarstwia trudności związane z dokonaniem poprawnej kwalifikacji prawnej prowadzonej działalności. W opracowaniu opisano aktualne problemy gospodarki współdzielenia w oparciu o występującą lukę extra legem w krajowym porządku prawnym oraz przedstawiono kluczowe postulaty jednolitego rynku wewnętrznego. Oprócz scharakteryzowania przedsiębiorstwa i warunków świadczenia usług, celem jest także porównawcze ujęcie działalności Ubera w kontekście istnienia stosunku pracy oraz wskazanie na problematykę opodatkowania usług cyfrowych.
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