<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://digit.pism.pl/style/common/xsl/oai-style.xsl"?>
<OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" 
         xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
         xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/
         http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd">
	<responseDate>2026-10-23T09:03:33Z</responseDate>
	<request identifier="oai:digit.pism.pl:5262" metadataPrefix="oai_dc" verb="GetRecord">
	https://digit.pism.pl/oai-pmh-repository.xml</request>
	<GetRecord>
	
  <record>
	<header>
		<identifier>oai:digit.pism.pl:5262</identifier>
	    <datestamp>2026-10-20T13:27:48Z</datestamp>
		  <setSpec>dLibraDigitalLibrary:PublikacjePISM:BiulPISMBull</setSpec> 	      <setSpec>dLibraDigitalLibrary:PublikacjePISM:BiulPISMBull:Bulletin</setSpec> 	      <setSpec>dLibraDigitalLibrary</setSpec> 	      <setSpec>dLibraDigitalLibrary:PublikacjePISM</setSpec> 	      <setSpec>dLibraDigitalLibrary:PublikacjePISM:BiulPISMBull:Bulletin:2019</setSpec> 	    </header>
		<metadata>
	<oai_dc:dc xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
<dc:title xml:lang="en"><![CDATA[Prospects for Introducing a Digital Tax in the EU]]></dc:title>
<dc:title xml:lang="pl"><![CDATA[Prospects for Introducing a Digital Tax in the EU]]></dc:title>
<dc:creator><![CDATA[Makowska, Marta.]]></dc:creator>
<dc:subject xml:lang="en"><![CDATA[European Union]]></dc:subject>
<dc:subject xml:lang="en"><![CDATA[European Commission]]></dc:subject>
<dc:subject xml:lang="en"><![CDATA[Taxes]]></dc:subject>
<dc:subject xml:lang="en"><![CDATA[Digital data transmission]]></dc:subject>
<dc:subject xml:lang="en"><![CDATA[Income]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[Unia Europejska]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[Komisja Europejska]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[podatki]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[cyfrowy przekaz danych]]></dc:subject>
<dc:subject xml:lang="pl"><![CDATA[dochody]]></dc:subject>
<dc:description xml:lang="en"><![CDATA[Warsaw]]></dc:description>
<dc:description xml:lang="en"><![CDATA[The European Commission (EC) wants to tax the digital sector in the EU. According to the Commission’s calculations, companies operating on the virtual market pay much lower taxes than traditional enterprises. The aim is to tax U.S. corporations that record high revenues on the EU market but it will also affect European enterprises. The tax is supported by only a few Member States, which diminishes the likelihood of it being introduced quickly. Under pressure from France, Germany, and Spain, the EC is developing a new, narrower version of the proposed regulations, which would be beneficial for Poland.]]></dc:description>
<dc:description xml:lang="pl"><![CDATA[Warsaw]]></dc:description>
<dc:description xml:lang="pl"><![CDATA[The European Commission (EC) wants to tax the digital sector in the EU. According to the Commission’s calculations, companies operating on the virtual market pay much lower taxes than traditional enterprises. The aim is to tax U.S. corporations that record high revenues on the EU market but it will also affect European enterprises. The tax is supported by only a few Member States, which diminishes the likelihood of it being introduced quickly. Under pressure from France, Germany, and Spain, the EC is developing a new, narrower version of the proposed regulations, which would be beneficial for Poland.]]></dc:description>
<dc:publisher><![CDATA[The Polish Institute of International Affairs (PISM)]]></dc:publisher>
<dc:date><![CDATA[2019.02.26]]></dc:date>
<dc:type xml:lang="en"><![CDATA[file]]></dc:type>
<dc:type xml:lang="pl"><![CDATA[file]]></dc:type>
<dc:format xml:lang="en"><![CDATA[PDF]]></dc:format>
<dc:format xml:lang="en"><![CDATA[369 KB]]></dc:format>
<dc:format xml:lang="pl"><![CDATA[PDF]]></dc:format>
<dc:format xml:lang="pl"><![CDATA[369 KB]]></dc:format>
<dc:identifier><![CDATA[http://digit.pism.pl/Content/5262/Bulletin%20PISM%20no%2030%20(1276)%2026%20February%202019.pdf]]></dc:identifier>
<dc:identifier><![CDATA[https://digit.pism.pl/dlibra/publication/5445/edition/5262/content]]></dc:identifier>
<dc:identifier><![CDATA[oai:digit.pism.pl:5262]]></dc:identifier>
<dc:source xml:lang="en"><![CDATA[PISM Bulletin no. 30 (1276), 2019]]></dc:source>
<dc:source xml:lang="en"><![CDATA[Library of the Polish Institute of International Affairs (PISM)]]></dc:source>
<dc:source xml:lang="pl"><![CDATA[PISM Bulletin no. 30 (1276), 2019]]></dc:source>
<dc:source xml:lang="pl"><![CDATA[Library of the Polish Institute of International Affairs (PISM)]]></dc:source>
<dc:language><![CDATA[eng]]></dc:language>
<dc:relation><![CDATA[Biuletyn PISM nr 30 (1778), 2019]]></dc:relation>
<dc:relation><![CDATA[oai:digit.pism.pl:publication:5445]]></dc:relation>
<dc:rights xml:lang="en"><![CDATA[The Polish Institute of International Affairs (PISM)]]></dc:rights>
<dc:rights xml:lang="pl"><![CDATA[The Polish Institute of International Affairs (PISM)]]></dc:rights>
</oai_dc:dc>

</metadata>
	  </record>	</GetRecord>
</OAI-PMH>
