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CIBUĽA
Digitálna platforma ako stála
prevádzkareň
Digital platform permanent establishment
JUDr. Ing. Tomáš Cibuľa,
LL.M., Faculty of Law at Comenius University in Bratislava
Mgr. Tibor Hlinka, Faculty of Law at Comenius University in Bratislava
Mgr. Andrej Choma, Faculty of Law at Comenius University in Bratislava
Doc. JUDr. Ing. Matej Kačaljak, PhD., Faculty of Law at Comenius
University in Bratislava
Právny obzor, Volume 102, 2019,
No. 2,
pp. 155 – 167.
Published online: 31.8.2021
Abstract. This article
discusses a new concept of permanent establishment based on a term of “digital
platform” as a legal fiction of fixed place even in situations when no real
fixed place exits. The authors argue that within the Slovak legal context it is
not possible for this concept (i) to be automatically applied as the
interpretation of a double taxation treaty and (ii) to take precedence over a
double taxation treaty. Therefore, it is always necessary to analyse practical
implications of the concept in the context of a specific double taxation treaty.
The ineffectiveness of the concept primarily results from the fact that in
general, the Slovak Acts do not take precedence over double taxation treaties.
This new concept in its current form may represent a barrier to accepting new
doctrines related to fixed place within the interpretation of double taxation
treaties.
Key words: corporate
income tax, contract preference, permanent establishment, digital services,
digital platform
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ISSN 2729-9228
(online)
ISSN 0032-6984
(print)
THEORETICAL REVIEW FOR ISSUES OF STATE AND LAW.
Právny obzor is peer-reviewed journal and is indexed in SCOPUS and HeinOnline database (INDEX TO FOREIGN LEGAL PERIODICALS).
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