Projects funded by the NCN

Information on the principal investigator and host institution

Information of the project and the call

Keywords

Equipment

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Tax jurisdiction under conditions of direct electronic commerce

2013/11/D/HS5/01399

Keywords:

tax jurisdiction territoriality principle double taxation

Descriptors:

  • HS4_6: Financial markets, international finance, public finance
  • HS5_3: Public and social law, public governance

Panel:

HS5 - Norms and governance: law, political studies, regional and social policies

Host institution :

Uniwersytet Wrocławski, Wydział Prawa, Administracji i Ekonomii

woj. dolnośląskie

Other projects carried out by the institution 

Principal investigator (from the host institution):

dr Rafał Lipniewicz 

Number of co-investigators in the project: 1

Call: SONATA 6 - announced on 2013-09-16

Amount awarded: 71 500 PLN

Project start date (Y-m-d): 2014-07-18

Project end date (Y-m-d): 2018-03-17

Project duration:: 44 months (the same as in the proposal)

Project status: Project settled

Information in the final report

  • Publication in academic press/journals (4)
  • Book publications / chapters in book publications (2)
  1. Place of Effective Management in the Digital Economy
    Authors:
    Rafał Lipniewicz
    Academic press:
    INTERTAX (rok: 2020, tom: Volume 48, strony: 602-615), Wydawca: Wolters Kluwer Law & Business
    Status:
    Published
    DOI:
    Brak - link to the publication
  2. Tax administration and risk management in the digital age
    Authors:
    Rafał Lipniewicz
    Academic press:
    Information Systems in Management (rok: 2017, tom: Vol. 6, strony: 26-37), Wydawca: SGGW w Warszawie
    Status:
    Published
    DOI:
    Brak - link to the publication
  3. Electronic Services and VAT Jurisdiction Rules in the European Union
    Authors:
    Rafał Lipniewicz
    Academic press:
    Annales Universitatis Mariae Curie-Skłodowska. Sectio H, Oeconomia (rok: 2016, tom: VOL. L, 1, strony: 643-650), Wydawca: UMCS w Lublinie
    Status:
    Published
    DOI:
    10.17951/h.2016.50.1.643 - link to the publication
  4. How significant can be 'non-physical' economic presence – comments on the OECD's nexus proposal for international corporate taxation
    Authors:
    Rafał Lipniewicz
    Academic press:
    eJournal of Tax Research (tom: -, strony: -), Wydawca: School of Taxation & Business Law
    Status:
    Submitted
    DOI:
    brak - link to the publication
  1. Brak
    Authors:
    Rafał Lipniewicz
    Book:
    Jurysdykcja podatkowa w cyberprzestrzeni. Model międzynarodowego opodatkowania dochodu (rok: 2018, tom: -, strony: 422), Wydawca: Wolters Kluwer
    Status:
    Published
    DOI:
    link to the publication
  2. -
    Authors:
    Rafał Lipniewicz
    Book:
    Podatkowy zakład zagraniczny. Koncepcja i funkcjonowanie (rok: 2017, tom: -, strony: 290), Wydawca: Wolters Kluwer
    Status:
    Published

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