| 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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