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Scientific paper - Original scientific paper
Challenges of Transfer of Intangible Assets in Digital Companies: Case Study of European Union Market
In: 64th International Scientific Conference on Economic and Social Development Development Book of Proceedings. Varaždin: VADEA ; Sveučilište Sjever ; Faculty of Management University of Warsaw ; Faculty of Law, Economics and Social Sciences Sale Mohammed V University in Rabat, 2021. pp. 112-117. urn:nbn:hr:112:115954
Hak, Mario; Andrlić, Berislav

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Hak, M. & Andrlić, B. (2021). Challenges of Transfer of Intangible Assets in Digital Companies: Case Study of European Union Market. 64th International Scientific Conference on Economic and Social Development Development Book of Proceedings (pp. 112-117). Varaždin: VADEA ; Sveučilište Sjever ; Faculty of Management University of Warsaw ; Faculty of Law, Economics and Social Sciences Sale Mohammed V University in Rabat. Retrieved from https://urn.nsk.hr/urn:nbn:hr:112:115954

Hak, Mario and Berislav Andrlić. "Challenges of Transfer of Intangible Assets in Digital Companies: Case Study of European Union Market." 64th International Scientific Conference on Economic and Social Development Development Book of Proceedings, VADEA ; Sveučilište Sjever ; Faculty of Management University of Warsaw ; Faculty of Law, Economics and Social Sciences Sale Mohammed V University in Rabat, 2021, pp. 112-117. https://urn.nsk.hr/urn:nbn:hr:112:115954

Hak, Mario and Berislav Andrlić. "Challenges of Transfer of Intangible Assets in Digital Companies: Case Study of European Union Market." In 64th International Scientific Conference on Economic and Social Development Development Book of Proceedings, 112-117. Varaždin: VADEA ; Sveučilište Sjever ; Faculty of Management University of Warsaw ; Faculty of Law, Economics and Social Sciences Sale Mohammed V University in Rabat, 2021. Accessed 2025 January 25. https://urn.nsk.hr/urn:nbn:hr:112:115954

Hak, M. and Andrlić, B. (2021) 'Challenges of Transfer of Intangible Assets in Digital Companies: Case Study of European Union Market', 64th International Scientific Conference on Economic and Social Development Development Book of Proceedings, VADEA ; Sveučilište Sjever ; Faculty of Management University of Warsaw ; Faculty of Law, Economics and Social Sciences Sale Mohammed V University in Rabat, Varaždin, pp. 112-117. Available at: https://urn.nsk.hr/urn:nbn:hr:112:115954 (Accessed 25 January 2025)

Hak M, Andrlić B. Challenges of Transfer of Intangible Assets in Digital Companies: Case Study of European Union Market. 64th International Scientific Conference on Economic and Social Development Development Book of Proceedings. Varaždin: VADEA ; Sveučilište Sjever ; Faculty of Management University of Warsaw ; Faculty of Law, Economics and Social Sciences Sale Mohammed V University in Rabat; 2021. Pp. 112-117. [cited 2025 January 25] Available at: https://urn.nsk.hr/urn:nbn:hr:112:115954

M. Hak and B. Andrlić, "Challenges of Transfer of Intangible Assets in Digital Companies: Case Study of European Union Market", 64th International Scientific Conference on Economic and Social Development Development Book of Proceedings Varaždin: VADEA ; Sveučilište Sjever ; Faculty of Management University of Warsaw ; Faculty of Law, Economics and Social Sciences Sale Mohammed V University in Rabat, 2021. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:112:115954 [Accessed: 25 January 2025]

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Title (english)Challenges of Transfer of Intangible Assets in Digital Companies: Case Study of European Union Market
AuthorMario Hak
AuthorBerislav Andrlić
Author's institutionPolytehnic in Pozega
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
The digital economy is growing fast, especially in Europen Union. Yet the meaning and metrics of the digital economy are both limited and divergent. The aim of this paper is to review what is currently known in order to develop a definition of the digital economy, and an estimate of its size and current e-business models. The core of the digital economy is the ‘digital sector’: the IT/ICT sector producing foundational digital goods and services. Digital technologies are transforming our world and having an important impact on taxation systems. They help to improve their management, offering solutions to reduce administrative burdens, facilitate collaboration between tax authorities, and address tax evasion. There is an accelerating trend of countries testing or planning to implement alternative approaches to ensure effective taxation of the digital economy, so paper presents current research on exampe of Europan Union members.
Keywords (english)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Publication title64th International Scientific Conference on Economic and Social Development Development Book of Proceedings
Numberingpp. 112-117
e-ISSN1849-7535
URN:NBNurn:nbn:hr:112:115954
Publication2021
ConferenceTitle: 64th International scientific conference on economic and social development
Location: Varaždin, Croatia
Start date: 2021-01-22
End date: 2021-01-22
Assembly type: Lecture
Type of resourceText
PublisherVADEA ; Sveučilište Sjever ; Faculty of Management University of Warsaw ; Faculty of Law, Economics and Social Sciences Sale Mohammed V University in Rabat
Publishing placeVaraždin
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2024-05-07 08:22:02