Nowe ramy podatku cyfrowego
New Digital Tax Framework
Author(s): Kinga Mozgiel-WiechaSubject(s): Law, Constitution, Jurisprudence
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: digital tax; European Commission; tax; international rules
Summary/Abstract: The introduction of digital tax is a requirement of our times. Both international organizations and individual countries have been struggling to establish a framework for a digital tax for many years. The European Commission, OECD/G20 and individual countries have attempted to create uniform international rules. On 8 October 2021, an international consensus was finally reached.
Journal: Annales Universitatis Mariae Curie-Skłodowska, sectio G – Ius
- Issue Year: 68/2021
- Issue No: 2
- Page Range: 167-181
- Page Count: 15
- Language: Polish