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Year: 2024
Issue: 4
Volume: 99
Author Names: Éva ERDŐS, Ildikó BODNÁR
Abstract: There is a great challenge in the digital economy the increasing of digital companies., the digital revolution. The digitalism has a lot of good and lot of bad results, the emergence of digital companies on the market has made it clear that the international tax system is ineffec-tive in the face of these new economic actors. In the international taxation the taxation takes place in the country where the company has an effective physical presence, but the aim is be-cause of the cross-border digital activity, all countries in which the digital company carries out its dominant activity and generates profits should be included in the taxation. The aim to tackle against the dangerous tax avoidances, to tackle the harmful tax practices in the digital economy. The aim of this paper is to analyse the project developed by the OECD, the Euro-pean Union proposal and the unilateral measures adopted by the States in order to under-stand how the digital economy will be implemented presently, particularly in Italy
DOI: https://doi.org/10.62838/cjjc-2024-0031
Pages: 89-103