Theories in the Field of International Taxation with Regard to Capital Migration and Their Survival Potential in the Era of Digitalization
Sumarizácia teórií medzinárodného zdaňovania v digitálnej ére. Rekapitulácia existujúcich teoretických prístupov k medzinárodnému zdaňovaniu a zhodnotenie ich potenciálnych nedostatkov v dôsledku aplikácie IT. Prístupy teoretikov v oblasti migrácie kapitálu a motívy, ktoré môžu viesť subjekty k dané...
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