TY - JOUR
TI - Regulation and Taxation of Digital Services in Accordance with the Initiatives of the European Union
AU - Simić, Soňa
TI - Regulation and Taxation of Digital Services in Accordance with the Initiatives of the European Union
AB - The article provides an analysis of the institute of digital services with an emphasis on digital services taxation. Firstly, the article deals with the definition of concepts that characterize digital services in EU law and then defines digital services specifically from a tax point of view. The article also deals with the idea of an interim and a comprehensive solution of digital taxation and introduces selected unilateral measures of digital taxation. The above subject of research is analysed by applying basic methods of legal science, especially the method of scientific analysis with the dominant application of the comparative method.
VL - 2021
IS - Issue 24 (4)/ 2021
PY - 2021
C1 - 2299-6834
SP - 194
EP - 214
DO - 10.4467/22996834FLR.21.040.15407
UR - https://ejournals.eu/en/journal/financial-law-review/article/regulation-and-taxation-of-digital-services-in-accordance-with-the-initiatives-of-the-european-union
KW - digitization
KW - tax law
KW - digital tax
KW - digital services.