Tax absence in relation to taxation of digital services

J 2020

Tax absence in relation to taxation of digital services

ČEJKOVÁ, Tereza

Basic information

Original name

Tax absence in relation to taxation of digital services

Name in Czech

Daňová nepřítomnost ve vztahu k zdanění digitálních služeb

Authors

ČEJKOVÁ, Tereza (203 Czech Republic, guarantor, belonging to the institution)

Edition

Public Governance, Administration and Finances National University of Public Service Budapest, Budapest, National University of Public Service Budapest, 2020, 2498-6275

Other information

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50501 Law

Country of publisher

Hungary

Confidentiality degree

není předmětem státního či obchodního tajemství

References:

Open access časopisu

RIV identification code

RIV/00216224:14220/20:00121051

Organization unit

Faculty of Law

DOI

http://dx.doi.org/10.53116/pgaflr.2020.2.1

Keywords (in Czech)

Daňová rezidence; digitální daň; CCCTB

Keywords in English

Tax residency; digital tax; CCCTB

Abstract

ORIG CZ

V originále

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.

In Czech

V oblasti zdanění obchodních společností působících v několika různých zemích nastává problém s identifikací daňové rezidence povinné osoby. S rozšiřováním takzvaného digitálního podnikání, kde podnikatelé často nemají fyzické sídlo nebo obchodní jednotky, je tento problém stále běžnější. Snahy o zavedení digitální daně v členských státech Organizace pro hospodářskou spolupráci a rozvoj a Evropské unie jsou doprovázeny snahami o řešení této otázky prostřednictvím různých legislativních aktů. Tento článek vysvětluje, jak vzniká problém identifikace daňové rezidence, proč je nežádoucí, a popisuje možná řešení.

Links

MUNI/A/1471/2019, interní kód MU

Name: Projevy digitalizace v daňovém právu (Acronym: PDvDP)

Investor: Masaryk University, Category A

Citovat

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.

@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
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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.

Detailed Information on Publication Record