engleski

Challenges of Transfer of Intangible Assets in Digital Companies: Case Study of European Union Market

The digital economy is growing fast, especially in Europen Union. Yet the meaning and metrics of the digital economy are both limited and divergent. The aim of this paper is to review what is currently known in order to develop a definition of the digital economy, and an estimate of its size and current e-business models. The core of the digital economy is the ‘digital sector’: the IT/ICT sector producing foundational digital goods and services. Digital technologies are transforming our world and having an important impact on taxation systems. They help to improve their management, offering solutions to reduce administrative burdens, facilitate collaboration between tax authorities, and address tax evasion. There is an accelerating trend of countries testing or planning to implement alternative approaches to ensure effective taxation of the digital economy, so paper presents current research on exampe of Europan Union members.

economy, digitalization, e-business models, taxation, intangible assets

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