NEW IN THE PRACTICE OF APPLYING INTERNATIONAL TAX RULES IN THE DIGITAL ECONOMY

Abstract

The article reveals the features of applying the new tax rules put forward in the digital economy, and the emergence of additional challenges to tax administrations. A set of new tax rules to counter the commission of tax offenses, including the so-called “double taxation”, is specifically investigated. The analysis of the concept of the permanent establishment of a digital company. The estimation of illegal actions of large international companies concluding “artificial transactions” with the aim of obtaining tax benefits and advantages is given.