{"id":1864,"date":"2018-09-05T09:41:42","date_gmt":"2018-09-05T07:41:42","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=1864"},"modified":"2021-08-11T13:25:56","modified_gmt":"2021-08-11T11:25:56","slug":"navrh-smernice-ktorou-sa-stanovuju-pravidla-tykajuce-sa-zdanovania-prijmov-po","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/navrh-smernice-ktorou-sa-stanovuju-pravidla-tykajuce-sa-zdanovania-prijmov-po\/","title":{"rendered":"Interdepartmental markup \u2013 a draft guideline that determines the rules for taxation on the income of the legal persons with significant digital presence"},"content":{"rendered":"

\"\"The Ministry of Finance of the Slovak Republic put forward a proposal for a due provisional opinion on the draft guideline by the Council that determines the rules for taxation on the income of the legal persons with significant digital presence.<\/p>\n

The aim of the draft guideline is to ensure just and effective taxation on the income from digital economy. Since digital companies can pursue business across borders without physical presence, the application of the existing rules to tax digital economy led to a discord between the place of taxation and the place where values are really made. To ensure the just taxation on income from contemporary digitalized business models it is, therefore, necessary to adopt a solution at the EU level.<\/p>\n

The guideline seeks to reform the rules for income taxation of legal persons by extending the term “permanent establishment” for taxing the income of the legal persons with significant digital presence. The guideline at the same time establishes the rules for crediting income for tax purposes. The rules required by the guideline ought to be integrated in the member state national system as well as the CCCTB draft guideline. Parallel to the draft guideline, the Committee also put forward a recommendation that the member states adjust their contracts on the prevention of double taxation to the proposed guideline. In the final analysis, the Committee anticipates that the adopted adjustments ought to become apparent in amendments to the OECD Model Tax Convention.<\/p>","protected":false},"excerpt":{"rendered":"

The Ministry of Finance of the Slovak Republic put forward a proposal for a due provisional opinion on the draft guideline by the Council that determines the rules for taxation on the income of the legal persons with significant digital presence. The aim of the draft guideline is to ensure just and effective taxation on…<\/p>\n","protected":false},"author":1,"featured_media":1865,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[24,9],"tags":[],"class_list":{"0":"post-1864","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-24","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"\nInterdepartmental markup \u2013 a draft guideline that determines the rules for taxation on the income of the legal persons with significant digital presence - Moore BDR s. r. o.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-bdr.sk\/de\/navrh-smernice-ktorou-sa-stanovuju-pravidla-tykajuce-sa-zdanovania-prijmov-po\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Medzirezortn\u00e9 pripomienkovanie - n\u00e1vrh smernice, ktorou sa stanovuj\u00fa pravidl\u00e1 t\u00fdkaj\u00face sa zda\u0148ovania pr\u00edjmov PO, ktor\u00e9 sa vyzna\u010duj\u00fa v\u00fdznamnou digit\u00e1lnou pr\u00edtomnos\u0165ou[:en]Interdepartmental markup \u2013 a draft guideline that determines the rules for taxation on the income of the legal persons with significant digital presence[:de]Anmerkungen zwischen den Ressorts \u2013 Entwurf der Richtlinie, durch welche die Regelungen bez\u00fcglich der Besteuerung des Einkommens von PO festgelegt werden, die sich durch bedeutende digitale Anwesenheit auszeichnen[:] - Moore BDR s. r. o.\" \/>\n<meta property=\"og:description\" content=\"The Ministry of Finance of the Slovak Republic put forward a proposal for a due provisional opinion on the draft guideline by the Council that determines the rules for taxation on the income of the legal persons with significant digital presence. The aim of the draft guideline is to ensure just and effective taxation on…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-bdr.sk\/de\/navrh-smernice-ktorou-sa-stanovuju-pravidla-tykajuce-sa-zdanovania-prijmov-po\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore BDR s. r. o.\" \/>\n<meta property=\"article:published_time\" content=\"2018-09-05T07:41:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-08-11T11:25:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2018\/09\/06.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"dan103065\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"dan103065\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moore-bdr.sk\/de\/navrh-smernice-ktorou-sa-stanovuju-pravidla-tykajuce-sa-zdanovania-prijmov-po\/\",\"url\":\"https:\/\/www.moore-bdr.sk\/de\/navrh-smernice-ktorou-sa-stanovuju-pravidla-tykajuce-sa-zdanovania-prijmov-po\/\",\"name\":\"[:sk]Medzirezortn\u00e9 pripomienkovanie - 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