Tax issues related to the taxation of digital business models

Authors

  • Viktor Bednár Ernst & Young, s. r. o. International Tax Services
  • Peter Rakovský Department of Financial Law, Comenius University, Faculty of Law

Keywords:

digitalization, digital business model, taxation, EU, OECD, transfer pricing, permanent establishment

Abstract

The paper focuses on the analysis of the current trend in the development of the international tax system affected by changing business models subject to digitalization. The issues arising from the need to introduce a fair and effective tax system for digital business models and concrete steps addressing them at the level of EU, OECD and the national level are outlined in this paper.

Downloads

Published

2023-07-20

Issue

Vol. 38 No. 1 (2019)

Section

Articles