PROBLEMSOFTAXATIONOFCROSS-BORDERDIGITALSERVICES
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Thisstudyexaminesthemainchallengesassociatedwiththetaxationofcross-borderdigitalservicesandanalyzestheeffectivenessoftheregulatorymechanismsimplementedinUzbekistan.TheresearchisbasedontheprovisionsoftheTaxCodeoftheRepublicofUzbekistan,internationaltaxstandards,andstatisticaldataontaxrevenuesfromforeigndigitalcompanies.Atthesametime,issuessuchasdeterminingthelocationofserviceconsumption,monitoringnon-residenttaxpayers,andadaptingtaxadministrationsystemstodigitalbusinessmodelsremainrelevantchallenges
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Zenodo创建时间：
2026-04-04
