An impact of a digital revolution on international principles on distribution of taxation rights
The article focuses primarily on activities taken by the OECD to solve tax problems resulting from a spread of new business models of the digital economy. Those models include in particular a concept of a significant economic presence and a Two-Pillar Solution. In subsequent parts of the text, the A...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Polish |
| Published: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2022-09-01
|
| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/PBPS/article/view/42149/34507 |
| _version_ | 1797775614986420224 |
|---|---|
| author | Kamila Morawska |
| author_facet | Kamila Morawska |
| author_sort | Kamila Morawska |
| collection | DOAJ |
| description | The article focuses primarily on activities taken by the OECD to solve tax problems resulting from a spread of new business models of the digital economy. Those models include in particular a concept of a significant economic presence and a Two-Pillar Solution. In subsequent parts of the text, the Author presents proposals put forward by the authors of publications in a field of international tax law. Finally, de lege ferenda postulates regarding a direction and a scope of changes in the taxation rules for enterprises from the digital industry have been formulated. |
| first_indexed | 2024-03-12T22:38:12Z |
| format | Article |
| id | doaj.art-37c5ca6af0214376a2264b9f309c1b83 |
| institution | Directory Open Access Journal |
| issn | 2300-9853 2353-7086 |
| language | Polish |
| last_indexed | 2024-03-12T22:38:12Z |
| publishDate | 2022-09-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj.art-37c5ca6af0214376a2264b9f309c1b832023-07-21T11:00:28ZpolWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862022-09-011038710810.12775/PBPS.2022.018An impact of a digital revolution on international principles on distribution of taxation rightsKamila Morawska0https://orcid.org/0000-0002-7129-3723ALTO Tax sp. z o.o., PolandThe article focuses primarily on activities taken by the OECD to solve tax problems resulting from a spread of new business models of the digital economy. Those models include in particular a concept of a significant economic presence and a Two-Pillar Solution. In subsequent parts of the text, the Author presents proposals put forward by the authors of publications in a field of international tax law. Finally, de lege ferenda postulates regarding a direction and a scope of changes in the taxation rules for enterprises from the digital industry have been formulated.https://apcz.umk.pl/PBPS/article/view/42149/34507oecddigitalizationsignificant economic presencetaxes |
| spellingShingle | Kamila Morawska An impact of a digital revolution on international principles on distribution of taxation rights Prawo Budżetowe Państwa i Samorządu oecd digitalization significant economic presence taxes |
| title | An impact of a digital revolution on international principles on distribution of taxation rights |
| title_full | An impact of a digital revolution on international principles on distribution of taxation rights |
| title_fullStr | An impact of a digital revolution on international principles on distribution of taxation rights |
| title_full_unstemmed | An impact of a digital revolution on international principles on distribution of taxation rights |
| title_short | An impact of a digital revolution on international principles on distribution of taxation rights |
| title_sort | impact of a digital revolution on international principles on distribution of taxation rights |
| topic | oecd digitalization significant economic presence taxes |
| url | https://apcz.umk.pl/PBPS/article/view/42149/34507 |
| work_keys_str_mv | AT kamilamorawska animpactofadigitalrevolutiononinternationalprinciplesondistributionoftaxationrights AT kamilamorawska impactofadigitalrevolutiononinternationalprinciplesondistributionoftaxationrights |