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Krytyka Prawa. Niezależne studia nad prawem

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Year 6/2019 
Volume 11 
Issue 2

Proposals for the Taxation of a Significant Digital Presence in the European Union

Iwona Krzemińska
University of Warsaw

6/2019 11 (2) Krytyka Prawa. Niezależne studia nad prawem

DOI 10.7206/kp.2080-1084.299

Abstract

The author is searching for an answer to the question of whether the European Union needs own solutions in the area of taxation of digital economy and whether the solution offered by the European Commission, which is taxation of significant digital presence, can be effective in taxing the digital economy of the European Union. To this end, a number of references to selected standpoints of international doctrine, OECD regulations, and the draft of the Directive has been made in this paper.

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APA style

Proposals for the Taxation of a Significant Digital Presence in the European Union. (2019). Proposals for the Taxation of a Significant Digital Presence in the European Union. Krytyka Prawa. Niezależne Studia Nad Prawem, 11(2), 103-115. https://doi.org/10.7206/kp.2080-1084.299 (Original work published 6/2019AD)

MLA style

“Proposals For The Taxation Of A Significant Digital Presence In The European Union”. 6/2019AD. Krytyka Prawa. Niezależne Studia Nad Prawem, vol. 11, no. 2, 2019, pp. 103-115.

Chicago style

“Proposals For The Taxation Of A Significant Digital Presence In The European Union”. Krytyka Prawa. Niezależne Studia Nad Prawem, Krytyka Prawa. Niezależne studia nad prawem, 11, no. 2 (2019): 103-115. doi:10.7206/kp.2080-1084.299.