prikaz prve stranice dokumenta New Nexus for the Digital Economy: An Analysis of Digital, Revenue-Based and User-Based Factors
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Scientific paper - Chapter in Book
New Nexus for the Digital Economy: An Analysis of Digital, Revenue-Based and User-Based Factors
In: Taxing the Digital Economy: The EU Proposals and Other Insights. IBFD, 2019. pp. 91-117. urn:nbn:hr:118:346192
Gadžo, Stjepan

Cite this document

Gadžo, S. (2019). 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 (pp. 91-117). IBFD. Retrieved from https://urn.nsk.hr/urn:nbn:hr:118:346192

Gadžo, Stjepan. "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, IBFD, 2019, pp. 91-117. https://urn.nsk.hr/urn:nbn:hr:118:346192

Gadžo, Stjepan. "New Nexus for the Digital Economy: An Analysis of Digital, Revenue-Based and User-Based Factors." In Taxing the Digital Economy: The EU Proposals and Other Insights, 91-117. IBFD, 2019. https://urn.nsk.hr/urn:nbn:hr:118:346192

Gadžo, S. (2019) '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 IBFD, pp. 91-117. Available at: https://urn.nsk.hr/urn:nbn:hr:118:346192 (Accessed 06 May 2024)

Gadžo S. 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. IBFD; 2019. Pp. 91-117. [cited 2024 May 06] Available at: https://urn.nsk.hr/urn:nbn:hr:118:346192

S. Gadžo, "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 IBFD, 2019, pp. 91-117. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:118:346192

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Metadata
Title (english)New Nexus for the Digital Economy: An Analysis of Digital, Revenue-Based and User-Based Factors
AuthorStjepan Gadžo
Author's institutionUniversity of Rijeka
FACULTY OF LAW
(Chair of Financial Law)
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract (english)
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).
Keywords (english)
Languageenglish
Publication typeScientific paper - Chapter in Book
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Book titleTaxing the Digital Economy: The EU Proposals and Other Insights
Numberingpp. 91-117
ISBN978-90-8722-558-2
URN:NBNurn:nbn:hr:118:346192
Publication2019
Document URLhttp://bib.irb.hr/1016748
Type of resourceText
PublisherIBFD
Access conditionsClosed access
Terms of useLicence In copyright icon
Created on2021-11-11 14:34:30