Regulation and Taxation of Digital Services in Accordance with the Initiatives of the European Union
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 ar...
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| Format: | Article |
| Language: | English |
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University of Gdańsk
2021-10-01
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| Series: | Financial Law Review |
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| Online Access: | https://www.ejournals.eu/pliki/art/20832/pl |