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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Globální zdanění digitální ekonomiky
 Bendová, Věra
The diploma thesis is devoted to the issue of taxation of the digital economy. Within this thesis are introduced related concepts such as digital economy, electronic commerce, new business models and the issue of double taxation. Subsequently, the proposals of the Organization for Economic Cooperation and Development and the EU are presented. The own elaboration part is devoted to the determination of potential tax revenues according to the OECD proposal and the evaluation of OECD and EU proposals for taxation of the digital economy.
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