Digital services taxation

Digitalne tehnologije mijenjaju društva i ekonomije te donose nove izazove i probleme u oporezivanju. Kod isporuke digitalnih (elektroničkih) usluga često je teško utvrditi lokaciju kupca što je bitno za oporezivanje. Prekogranične digitalne kompanije imaju nove poslovne modele često bez fizičke prisutnosti u državama i pritom nude usluge korisnicima koji im svojim doprinosom besplatno stvaraju vrijednost, a države to ne mogu oporezivati po trenutnim pravilima. Stoga je i Europska unija predložila nove odrednice oporezivanja tj. proširenje definicije stalne poslovne jedinice s pojmom znatne digitalne prisutnosti te porez na određene digitalne usluge što na kraju nije bilo prihvaćeno. Neke zemlje su samostalno uvele svoj porez na digitalne usluge što znači da ne postoji konsenzus oko oporezivanja digitalne ekonomije na međunarodnoj razini. Ciljevi rada i istraživanja su, korištenjem metode analize, deskripcije, komparacije i kompilacije, prikazati razvoj digitalnih tehnologija na kojem se temelji digitalna ekonomija tj. digitalne usluge i njen utjecaj; prikazati porezni tretman usluga, a posebno digitalnih usluga u Europskoj uniji, a time i u Hrvatskoj; analizirati zakonodavna rješenja oporezivanja digitalnih usluga u Ujedinjenom Kraljevstvu i Francuskoj te dati prijedloge za uvođenje poreza na digitalne usluge u Hrvatskoj. Očekivani doprinos rada je pregled poreznog tretmana digitalnih usluga kroz porez na dodanu vrijednost i porez na dobit u Europskoj uniji i Hrvatskoj, analiza oporezivanja digitalnih usluga u Ujedinjenom Kraljevstvu i Francuskoj te naposljetku određeni prijedlozi vezani za uvođenje poreza na digitalne usluge u Hrvatskoj.Digital technologies are changing societies and economies and bringing new challenges and problems in taxation. When supplying digital (electronic) services, it is often difficult to determine the location of buyers, which is important for taxation. Cross-border digital companies have new business models often without a physical presence in the countries and at the same time offer services to customers that contribute to their value creation for free, and countries cannot tax it under current rules. Therefore, the European Union has proposed new determinants of taxation, i.e. the extension of the definition of a permanent establishment with the concept of a significant digital presence and a tax on certain digital services, which was ultimately not accepted. Some countries have introduced their own tax on digital services, which means that there is no consensus on the taxation of digital economy at the international level. The objectives of the work and research are, using the methods of analysis, description, comparison and compilation, to show the development of digital technologies on which the digital economy is based, i.e. digital services and their impact; to show the tax treatment of services, especially digital services in the European Union, therefore also in Croatia; to analyze the legislative solution for the taxation of digital services in the United Kingdom and France and to make proposals for the introduction of a digital services tax in Croatia. The expected contribution of the paper is an overview of the tax treatment of digital services through value added tax and corporate income tax in the European Union and Croatia, analysis of digital services taxation in the United Kingdom and France and finally certain proposals related to the introduction of digital services tax in Croatia