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

Summary/Abstract: The author is searching for an answer to the question of whether the EuropeanUnion needs own solutions in the area of taxation of digital economy and whetherthe solution offered by the European Commission, which is taxation of significantdigital presence, can be effective in taxing the digital economy of the EuropeanUnion. To this end, a number of references to selected standpoints of internationaldoctrine, OECD regulations, and the draft of the Directive has been made in thispaper

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