Proposals for the Taxation of a Significant Digital Presence in the European Union

cris.legacyid	6073
cris.virtual.journalance	#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtualsource.journalance	ff6de15c-793d-460a-a16f-745170980ddb
dc.abstract.pl	The author is searching for an answer to the question of whether the European Union needs own solutions in the area of taxation of digital economy and whether the solution offered by the European Commission, which is taxation of significant digital presence, can be effective in taxing the digital economy of the European Union. To this end, a number of references to selected standpoints of international doctrine, OECD regulations, and the draft of the Directive has been made in this paper.
dc.contributor.affiliation	University of Warsaw
dc.contributor.author	Iwona Krzemińska
dc.date.accessioned	2025-07-25T16:23:58Z
dc.date.available	2025-07-25T16:23:58Z
dc.date.issued	2019
dc.date.published	6/2019
dc.description.issue	2
dc.description.physical	103-115
dc.description.volume	11
dc.identifier.doi	10.7206/kp.2080-1084.299
dc.identifier.issn	2080-1084
dc.identifier.uri	https://repozytorium.kozminski.edu.pl/handle/item/2231
dc.language	en
dc.relation.ispartof	Krytyka Prawa. Niezależne Studia nad Prawem
dc.relation.pages	103-115
dc.rights	CC-BY-4.0
dc.subject	digital tax
dc.subject	digital economy
dc.subject	digital presence
dc.subject	European Union
dc.subtype	Original
dc.title	Proposals for the Taxation of a Significant Digital Presence in the European Union
dc.type	Article
dspace.entity.type	Publication

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