| Abstract [eng] |
The master's thesis "Regulation of the Taxation of the Digital Business" discusses the potential change in profit tax regulation in the context of digitalization. This work focuses on the international and EU-wide proposed changes in profit taxation, analysing the current profit tax regulations and the expected impact of the international and EU-wide proposed changes. Existing profit tax regulation is no longer sufficient due to digitalization, which is geared towards profit taxation of traditional business taxation and is becoming increasingly difficult to apply to digital business. Thus, the paper analyses the OECD and EU proposals to modify the application of corporate income tax so that the latter is suitable for taxable digital business. |
