Publication details
Taxation of digital economy according to OECD
| Authors | |
|---|---|
| Year of publication | 2024 |
| Type | Article in Periodical |
| MU Faculty or unit | |
| Citation | |
| Web | https://sciendo.com/book/9788367405331?top-tab=table-of-contents |
| Doi | http://dx.doi.org/10.2478/9788367405331 |
| Keywords | OECD, digital economy, digital taxation, two pillars system, taxation, tax optimization |
| Description | Each of the investigated ways to tax the digital economy, whether unilateral or multilateral, has the weaknesses and stengths described below. After a qualitative evaluation of the individual strengths and weaknesses, the most advantageous for more countries, including Czech Republic is to join the bEPS Inclusive Framework and the 2 Pillar Project. Only joint actio can ensure that the legislation on taxation of the digital economy is not obsolete in the future and that the tax is certain and tax revenue is enforceable. |