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...
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| Format: | Article |
| Language: | Polish |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2022-09-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | https://apcz.umk.pl/PBPS/article/view/42149/34507 |