Taxation of digital services – overview of unilateral measures
DOI:
https://doi.org/10.18778/1509-877X.2025.03.02Keywords:
digital tax, digital services, unilateral measuresAbstract
The primary aim of this article is to examine unilateral mechanisms for the taxation of digital services across various jurisdictions. The global reform of digital services taxation, based on the assumptions of Pillar I of the OECD/G20 BEPS 2.0 project, appears increasingly unlikely to materialise in its originally envisaged form. For many EU Member States, the solution proposed by the European Commission in the draft Directive on a Digital Services Tax (DST) has become an important reference point in the design of unilateral tax measures. In most cases, digital services taxes take the form of revenue-based levies imposed on specific categories of services supplied in the digital environment. Such taxes are inherently selective in nature, and their structure is primarily aimed at reallocating a portion of the value generated by the largest digital enterprises. The conclusions drawn from this comparative international analysis may contribute to shaping the Polish tax policy framework concerning the taxation of digital activities.
Downloads
References
Ari I.E., Does the OECD’s Pillar One Solution Effectively Tax the Digital Economy? A Study of the Legal and Economic Incidence of Amount A, „LSE Law Review” 2024, no 9(2), s. 147–196, https://doi.org/10.61315/lselr.649
Bauer M., Digital Companies and Their Fair Share of Taxes: Myths and Misconceptions, „ECIPE Occasional Paper” no 03/2018, European Centre for International Political Economy, Brussels, luty 2018.
Bellavite L., Morabito D., Tognettini R., The Digital Service Tax in Italy: Main Characteristics and Practical Issues, „European Taxation” 2020, vol. 60, no 8, s. 351–356, https://doi.org/10.59403/1er2jc5
Bergas Forteza A., Digital Economy and Permanent Establishment, Again: A Mine, an Oil or Gas Well, and … Data Mining?, „Intertax” 2025, vol. 53, no 10, s. 654–664, https://doi.org/10.54648/TAXI2025057
Christians A., Taxing According to Value Creation, „Tax Notes International” 2018, vol. 90, s. 1379–1383.
de Wilde M.F., On the OECD’s “Unified Approach” as Frankenstein’s Monster and a Dented Shape Sorter, „Intertax” 2020, vol. 48, no 1, s. 9–13.
Devereux M.P., Vella, J., Implications of Digitalization for International Corporate Tax Reform, „Intertax” 2018, vol. 46, no 6–7, s. 550–559.
Dourado A.P., The OECD Unified Approach and the New International Tax System: A Half-Way Solution, „Intertax” 2020, vol. 48, nr 1, no 3–8.
Douvier P.J., Digital Services Taxes: French Law Approach and OECD’s Commitments, „International Transfer Pricing Journal” 2023, vol. 30, no 3, s. 149–153, https://doi.org/10.59403/2jk3dyt
Dudek P.M., Enduring Measurement as User Consideration on Social Media Platforms under EU VAT Law, „Intertax” 2025, vol. 53, no 8/9, s. 595–617, https://doi.org/10.54648/TAXI2025054
Englisch J. , Becker A., Taxing Where Value Is Created: What’s ‘User Involvement’ Got to Do With It?, „Intertax” 2019, vol. 47, no 2, s. 161–171.
Hongler P., Pistone P., Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy, WU International Taxation Research Paper Series 2015, no 2015–15.
Mamajek S., Koncepcje opodatkowania zysku w sektorze cyfrowym, [w:] Podatki w ujęciu retrospektywnym i perspektywicznym, red. E. Małecka-Ziembińska, Poznań 2022, s. 140–160, https://doi.org/10.18559/978-83-8211-116-3/8
Parada L., Balancing DSTs and Geopolitics: The European Dilemma, „Tax Notes International” 2025, vol. 117, no 19, https://doi.org/10.2139/ssrn.5662270
Podatki i system podatkowy. Teoria i praktyka, red. P. Felis, M. Jamroży, Warszawa 2025.
Stevanato D., A Critical Review of Italy’s Digital Services Tax, „Bulletin for International Taxation” 2020, vol. 74, no 7, s. 413–424, https://doi.org/10.59403/276d5w5
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
How to Cite
