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

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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 (str. 91-117). IBFD. Preuzeto s 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, str. 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." U 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, str. 91-117. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:118:346192 (Datum pristupa: 12.11.2024.)

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. Str. 91-117. [pristupljeno 12.11.2024.] Dostupno na: 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, str. 91-117. [Online] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:118:346192

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Podaci o radu
Naslov (engleski)New Nexus for the Digital Economy: An Analysis of Digital, Revenue-Based and User-Based Factors
AutorStjepan Gadžo
Autorova ustanovaSveučilište u Rijeci
Pravni fakultet
(Katedra za financijsko pravo)
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Pravo
Financijsko pravo
Sažetak (engleski)
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).
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Poglavlje u knjizi
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov knjigeTaxing the Digital Economy: The EU Proposals and Other Insights
Brojčani podacistr. 91-117
ISBN978-90-8722-558-2
URN:NBNurn:nbn:hr:118:346192
Datum objave publikacije2019
URL dokumentahttp://bib.irb.hr/1016748
Vrsta resursaTekst
IzdavačIBFD
Prava pristupaZatvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2021-11-11 14:34:30