An impact of a digital revolution on international principles on distribution of taxation rights
DOI:
https://doi.org/10.12775/PBPS.2022.018Keywords
OECD, digitalization, significant economic presence, taxesAbstract
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.
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