Pregled bibliografske jedinice broj: 1016748
New Nexus for the Digital Economy: An Analysis of Digital, Revenue-Based and User-Based Factors
New Nexus for the Digital Economy: An Analysis of Digital, Revenue-Based and User-Based Factors // Taxing the Digital Economy: The EU Proposals and Other Insights / Pistone, Pasquale ; Weber, Dennis (ur.).
Amsterdam: International Bureau of Fiscal Documentation (IBFD), 2019. str. 91-117
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Naslov
New Nexus for the Digital Economy: An Analysis of Digital, Revenue-Based and User-Based Factors
Autori
Gadžo, Stjepan
Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni
Knjiga
Taxing the Digital Economy: The EU Proposals and Other Insights
Urednik/ci
Pistone, Pasquale ; Weber, Dennis
Izdavač
International Bureau of Fiscal Documentation (IBFD)
Grad
Amsterdam
Godina
2019
Raspon stranica
91-117
ISBN
978-90-8722-558-2
Ključne riječi
international tax law ; tax nexus ; digital economy
Sažetak
The purpose of this paper is to analyse different criteria that may be used in developing new nexus rules applicable to the taxation of „“digital companies”, in order to establish which criteria best fit with the policy objectives underlying the “international tax regime”. In doing so, useful points of departure are found not only in the documentation drafted within BEPS Action 1, but also in legislative developments that have surfaced very recently, either on a domestic level (e.g. usage of a more expansive “significant economic presence” (SEP) nexus in India) or on a regional level (e.g. the European Commission’s proposal of a Directive aimed at taxing corporate profits on the basis of “significant digital presence” (SDP) nexus).
Izvorni jezik
Engleski
Znanstvena područja
Pravo
