Impozitarea roboților de către roboți
Taxation of Robots by Robots

Summary/Abstract: Taxation an IT have a very strong link, that became clear a long time ago. The connection started first on the IT industry itself and evolved to the point where more countries in the world are trying to achieve a fully-functional electronic tax reporting and collection systems. On the other hand, we are still in a transitional period, were IT businesses are „shrinking” the tax base and the rules of taxation are interpreted and applied by tax authorities that act as robots, even if the rules of the game are different.

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