ČEJKOVÁ, Tereza. Tax absence in relation to taxation of digital services. Public Governance, Administration and Finances National University of Public Service Budapest. Budapest: National University of Public Service Budapest, 2020, vol. 5, No 2, p. 5-16. ISSN 2498-6275. Available from: https://dx.doi.org/10.53116/pgaflr.2020.2.1. |
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@article{1735177, author = {Čejková, Tereza}, article_location = {Budapest}, article_number = {2}, doi = {http://dx.doi.org/10.53116/pgaflr.2020.2.1}, keywords = {Tax residency; digital tax; CCCTB}, language = {eng}, issn = {2498-6275}, journal = {Public Governance, Administration and Finances National University of Public Service Budapest}, title = {Tax absence in relation to taxation of digital services}, url = {https://folyoirat.ludovika.hu/index.php/pgaf/issue/view/400}, volume = {5}, year = {2020} }
TY - JOUR ID - 1735177 AU - Čejková, Tereza PY - 2020 TI - Tax absence in relation to taxation of digital services JF - Public Governance, Administration and Finances National University of Public Service Budapest VL - 5 IS - 2 SP - 5-16 EP - 5-16 PB - National University of Public Service Budapest SN - 24986275 KW - Tax residency KW - digital tax KW - CCCTB UR - https://folyoirat.ludovika.hu/index.php/pgaf/issue/view/400 N2 - In the area of taxation of business corporations operating in several different countries, there is a problem arising with the identification of the tax residence of the liable entity. With the expansion of so-called digital business, where entrepreneurs often do not have a physical headquarters or business units, this problem is becoming more common. Efforts to introduce a digital tax within the Member States of the Organization for Economic Co-operation and Development and the European Union are accompanied by efforts to address this issue through various legislative acts. This article explains how the problem of identifying tax residence arises, why it is undesirable and describes possible solutions. ER -
ČEJKOVÁ, Tereza. Tax absence in relation to taxation of digital services. \textit{Public Governance, Administration and Finances National University of Public Service Budapest}. Budapest: National University of Public Service Budapest, 2020, vol.~5, No~2, p.~5-16. ISSN~2498-6275. Available from: https://dx.doi.org/10.53116/pgaflr.2020.2.1.
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