Opodatkowanie usług cyfrowych – przegląd środków jednostronnych
Taxation of digital services – overview of unilateral measures

Summary/Abstract: The primary aim of this article is to examine unilateral mechanisms for the taxation of digital services across various jurisdictions. The global reform of digital services taxation, based on the assumptions of Pillar I of the OECD/G20 BEPS 2.0 project, appears increasingly unlikely to materialise in its originally envisaged form. For many EU Member States, the solution proposed by the European Commission in the draft Directive on a Digital Services Tax (DST) has become an important reference point in the design of unilateral tax measures. In most cases, digital services taxes take the form of revenue-based levies imposed on specific categories of services supplied in the digital environment. Such taxes are inherently selective in nature, and their structure is primarily aimed at reallocating a portion of the value generated by the largest digital enterprises. The conclusions drawn from this comparative international analysis may contribute to shaping the Polish tax policy framework concerning the taxation of digital activities.

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