Tax Challenges Arising from Digitalization: Evaluating the Taxation Models Proposed by the European Commission and the OECD

The world has entered a period of deep transition with rapid and phenomenal development of innovations. The rise of the digital economy has dramatically changed the global business environment, creating new challenges for the tax system. Newspapers and magazines are being replaced by the Internet,...

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Bibliographic Details
Main Authors: Paulius Čerka, Jurgita Grigienė, Karolina Venslovaitytė
Format: Article
Language:English
Published: The John Paul II Catholic University of Lublin 2024-09-01
Series:Review of European and Comparative Law
Subjects:
Online Access:https://czasopisma.kul.pl/index.php/recl/article/view/17376
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