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Taxation of Digital Servieces from International Tax Law Perspective
Author(s) -
Jozef Sábo
Publication year - 2020
Publication title -
financial law review
Language(s) - English
Resource type - Journals
ISSN - 2299-6834
DOI - 10.4467/22996834flr.20.021.13093
Subject(s) - perspective (graphical) , tax law , law and economics , international taxation , political science , double taxation , public economics , economics , law , tax reform , computer science , artificial intelligence
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.

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