title: Concepts of legal regulation of cross-border tax relations in the digital economy
metadata.name: dc.contributor.author
metadata.value: Ponomareva, Karina A.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2020-09-09T12:17:18Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2020-09-09T12:17:18Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2019-03
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Ponomareva, Karina A. 2019. Concepts of legal regulation of cross-border tax relations in the digital economy. Pravovedenie 63 (1): 157–171.
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu25.2019.108
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/19355
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The subject of the article is the analysis of alternative concepts of permanent establishment in
  the era of the digital economy in order to clarify the general and specific features of presented
  proposals. New trends, along with the potential for tax base erosion and profit shifting, have
  necessitated the renewal of the international tax system to address the challenges posed by the
  digital economy’s development. The article analyzes the approaches to the concept of permanent establishment in the digital economy on the examples of the proposals by the Organisation for Economic Co-operation and Development and the European Commission, as well as
  individual states. The variety of proposals presented is driven by discussions on whether the
  classical concept of permanent establishment remains the solution for determining the right to
  tax at source in the digital era. The differences between the proposals on the introduction of the
  concept of significant economic presence and the traditional concept of permanent establishment are considered. The features of the digitalization of the economy, which play a decisive
  role for international tax policy, are highlighted. The main characteristic of the digital economy,
  which is important for tax law, is the absence of the need for the physical presence of companies in a particular state. Meanwhile, it is noted that corporate tax systems are still based on the
  economic reality of the 1920s, when the current tax systems based on territorial and resident
  principles were created. As a result, there is a discrepancy between the places of profit creation
  and taxation. In this regard, the institution of digital permanent establishment is an effective
  legal tool for the taxation of digital transnational corporations. Based on the results of generalization of the proposals for reforming the concept of permanent establishment, the author
  defines the general criteria for determining permanent establishment. It is noted that the need
  to prepare responses to the challenges of the digital economy in the new environment is beyond
  dispute. The effectiveness of the new rules can be achieved only if the measures implemented
  in the legislation of as many States as possible are harmonized. Otherwise, it will be impossible
  to ensure uniform regulation of cross-border tax relations.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Pravovedenie;Volume 63; Issue 1
metadata.lang: -
metadata.name: dc.subject
metadata.value: tax law
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: corporate taxation
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: permanent establishment
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: profit distribution
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: digital economy
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: European Union
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Concepts of legal regulation of cross-border tax relations in the digital economy
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 157-171.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/19355/1/157-171.pdf
resources.format: Adobe PDF
resources.size: 671,02 kB