The Tax Nexus in the Digital Economy

Reliability and Statistics in Transportation and Communication: Selected Papers from the 21st International Conference on Reliability and Statistics in Transportation and Communication (RelStat 2021). Lecture Notes in Networks and Systems. Vol.410 2021
Sintija Ziemele, Māris Jurušs, Justīna Hudenko, Baiba Šmite-Roķe

Abstract. The current concept of permanent establishment has originated for physical presence of products and services and provides the opportunity to avoid taxation for digital economy service providers. The Organization for Economic Co-operation and Development suggests including the concept of "significant economic presence" in the definition of permanent establishment. To date there has been little agreement on what values are considered "significant" as the perception of the word is influenced by personal feelings, size of national economy and presence of digital economy in a country. This paper discusses the results of the study where an alternative "nexus test" was developed for fair taxation of digital services in a small economy and which ensures the inclusion of the digital presence aspect and does not require extensive changes to national tax regulations.

Atslēgas vārdi
Taxation, Nexus, Digital economy, Permanent establishment
DOI
10.1007/978-3-030-96196-1_46
Hipersaite
https://link.springer.com/chapter/10.1007/978-3-030-96196-1_46

Ziemele, S., Jurušs, M., Hudenko, J., Šmite-Roķe, B. The Tax Nexus in the Digital Economy. No: Reliability and Statistics in Transportation and Communication: Selected Papers from the 21st International Conference on Reliability and Statistics in Transportation and Communication (RelStat 2021). Lecture Notes in Networks and Systems. Vol.410, Latvija, Riga, 13.-16. oktobris, 2011. Cham: Springer Nature Switzerland AG, 2021, 501.-512.lpp. ISBN 978-3-030-96195-4. e-ISBN 978-3-030-96196-1. Pieejams: doi:10.1007/978-3-030-96196-1_46

Publikācijas valoda
English (en)