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Krytyka Prawa. Niezależne Studia nad Prawem

Zobacz wydanie
Rok 6/2022 
Tom 14 
Numer 2

E-commerce Taxation as an Example of Legal Deadlock

Krzysztof Lipka
Kozminski University

6/2022 14 (2) Krytyka Prawa. Niezależne Studia nad Prawem

DOI 10.7206/kp.2080-1084.523

Zawartość artykułu

Abstrakt

Wypracowane w pierwszej połowie XX wieku zasady opodatkowania dochodów z działalności transgranicznej, takie jak standard Arm’s Length i rozwiązania dotyczące pojęcia tzw. zakładu (Permanent Establishment) wiążące państwa w stosunkach międzynarodowych, w połączeniu z możliwościami planowania podatkowego dostępnymi w wieku XXI, prowadzą do powstania sytuacji, w której w całkowitej zgodzie z obowiązującym prawem, znaczące dochody mogą być nieopodatkowane. Próby wprowadzenia odpowiednich danin przez poszczególne państwa nie są skuteczne i nawet organizacje takie jak UE nie potrafią przełamać zjawiska imposybilizmu prawnego (nazywanego w zakresie badanej tematyki lock-in effect). Obecnie prace (na zlecenie G20) mające zakończyć się projektem światowego podatku e-commerce prowadzi OECD napotykając bardzo poważne praktyczne trudności, co potwierdza siłę petryfikacji i imposybilizmu prawnego. Wydaje się jednak, że jeżeli rozwiązanie zostanie wypracowane może ono być bardzo istotne dla ewolucji światowego ładu podatkowego.

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Kompletne metadane

Cytowanie zasobu

APA style

Lipka, Krzysztof (2022). E-commerce Taxation as an Example of Legal Deadlock. (2022). E-commerce Taxation as an Example of Legal Deadlock. Krytyka Prawa. Niezależne Studia Nad Prawem, 14(2), 60-79. https://doi.org/ 10.7206/kp.2080-1084.523 (Original work published 6/2022n.e.)

MLA style

Lipka, Krzysztof. „E-Commerce Taxation As An Example Of Legal Deadlock”. 6/2022n.e. Krytyka Prawa. Niezależne Studia Nad Prawem, t. 14, nr 2, 2022, ss. 60-79.

Chicago style

Lipka, Krzysztof. „E-Commerce Taxation As An Example Of Legal Deadlock”. Krytyka Prawa. Niezależne Studia Nad Prawem, Krytyka Prawa. Niezależne Studia nad Prawem, 14, nr 2 (2022): 60-79. doi: 10.7206/kp.2080-1084.523.

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