Další formáty:
BibTeX
LaTeX
RIS
@inproceedings{38993,
author = {Čejková, Tereza},
address = {Moskva},
booktitle = {Carpe Scientiam: Proceedings of the Conference},
keywords = {digital economy; digital tax; European taxation regulation},
howpublished = {elektronická verze "online"},
language = {eng},
location = {Moskva},
isbn = {978-5-19-011464-5},
pages = {42-50},
publisher = {Lomonosov Moscow State University - Supreme State Audit School},
title = {Taxation of Revenue from Digital Business at EU Level},
url = {http://audit.msu.ru/wp-content/uploads/2019/11/Carpe-Scientiam2018_2.pdf},
year = {2019}
}
TY - JOUR
ID - 38993
AU - Čejková, Tereza
PY - 2019
TI - Taxation of Revenue from Digital Business at EU Level
PB - Lomonosov Moscow State University - Supreme State Audit School
CY - Moskva
SN - 9785190114645
KW - digital economy
KW - digital tax
KW - European taxation regulation
UR - http://audit.msu.ru/wp-content/uploads/2019/11/Carpe-Scientiam2018_2.pdf
N2 - In this paper, the author discusses a forthcoming European Union directive that the European Commission wants to adjust to the new rules on the taxation of digital business and financial operations. At the time of the digital economy, this issue is highly topical, yet still raises many questions. The proposal of this Directive includes, among other things, the possibility for Member States to tax the profits of a corporation that arises within its territory, even if the taxable person is not physically present. Under certain conditions, a 'significant virtual presence' would be created in each Member State in which it derives income from its business activity. The aim of this paper is to confirm or rebut the hypothesis that the introduction of the 'significant virtual presence' of legal entities carrying out profitable activities in several Member States of the European Union is a desirable step towards a fairer and easier distribution of taxation, while providing readers with an overview of the directive.
ER -
ČEJKOVÁ, Tereza. Taxation of Revenue from Digital Business at EU Level. Online. In \textit{Carpe Scientiam: Proceedings of the Conference}. Moskva: Lomonosov Moscow State University - Supreme State Audit School, 2019, s.~42-50. ISBN~978-5-19-011464-5.
|
