Open AccessRegulation and Taxation of Digital Services in Accordance with the Initiatives of the European Union
Author(s) -
Soňa Simić
Publication year - 2021
Publication title -
financial law review
Language(s) - English
Resource type - Journals
ISSN - 2299-6834
DOI - 10.4467/22996834flr.21.040.15407
Subject(s) - interim , european union , point (geometry) , subject (documents) , computer science , law and economics , accounting , political science , business , economics , law , world wide web , economic policy , mathematics , geometry
The article provides an analysis of the institute of digital services with an emphasis on digital services taxation. Firstly, the article deals with the definition of concepts that characterize digital services in EU law and then defines digital services specifically from a tax point of view. The article also deals with the idea of an interim and a comprehensive solution of digital taxation and introduces selected unilateral measures of digital taxation. The above subject of research is analysed by applying basic methods of legal science, especially the method of scientific analysis with the dominant application of the comparative method.