TY - JOUR
TI - Taxation of Digital Servieces from International Tax Law Perspective
AU - Sábo, Jozef
TI - Taxation of Digital Servieces from International Tax Law Perspective
AB - The article analyses taxes on digital services adopted in the United Kingdom, France, Austria, and Italy. The article tries to identify the architectural features of these taxes that could conflict with obligations according to international tax treaties and EU laws. The article also presents OECD “Unified Approach” which is based on multilateral agreement. The main hypothesis of the article is that this approach represents a better solution for the taxation of digital services than unilateral national taxation of digital services. In the presented analyses, mainly horizontal comparative method, method of logical analysis and synthesis are employed.
VL - 2020
IS - Issue 20 (4)/ 2020
PY - 2020
C1 - 2299-6834
SP - 64
EP - 81
DO - 10.4467/22996834FLR.20.021.13093
UR - https://ejournals.eu/en/journal/financial-law-review/article/taxation-of-digital-servieces-from-international-tax-law-perspective
KW - tax law
KW - tax on digital services
KW - OECD
KW - international tax law
KW - EU law