{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-76CGD801/6000c4d4c-504cc8bba7-d1-1711b5-782d1/PDF","dcterms:extent":"335 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-76CGD801/fa35cce2-e0bd-422f-b33b-1742117d3960/TEXT","dcterms:extent":"39 KB"}],"edm:TimeSpan":{"@rdf:about":"2013-2025","edm:begin":{"@xml:lang":"en","#text":"2013"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-76CGD801","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-2XUGOISV"},{"@xml:lang":"sl","#text":"Podjetje in delo"}],"dcterms:issued":"2018","dc:creator":"Šumrada, Nana","dc:format":[{"@xml:lang":"sl","#text":"letnik:44"},{"@xml:lang":"sl","#text":"številka:6/7"},{"@xml:lang":"sl","#text":"str. 978-990"}],"dc:identifier":["ISSN:0353-6521","COBISSID:16440145","URN:URN:NBN:SI:doc-76CGD801"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"Lexpera"},"dc:subject":[{"@xml:lang":"sl","#text":"davek od dohodkov pravnih oseb v EU"},{"@xml:lang":"sl","#text":"obdavčitev delitvene ekonomije"},{"@xml:lang":"sl","#text":"obdavčitev digitalne ekonomije"}],"dcterms:temporal":{"@rdf:resource":"2013-2025"},"dc:title":{"@xml:lang":"sl","#text":"Obdavčitev delitvene in digitalne ekonomije| modeli obdavčitve za inovativno gospodarstvo|"},"dc:description":[{"@xml:lang":"sl","#text":"This article presents the current legislative work of the EU in the field of digital economy taxation and solutions adopted by a number of EU Member States as to the sharing economy taxation. Currently, there are plans for a common EU solution for digital economy taxation and a variety of solutions regarding sharing economy taxation at the level of Member States"},{"@xml:lang":"sl","#text":"Prispevek predstavlja trenutno zakonodajno delo EU na področju obdavčenja digitalne ekonomije in rešitve, ki so jih številne države članice sprejele glede obdavčitve delitvene ekonomije. Trenutno obstajajo na eni strani načrti za skupno rešitev EU pri obdavčitvi digitalne ekonomije, nasprotno pa številne rešitve glede obdavčenja delitvene ekonomije na ravni držav članic"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:doc-76CGD801","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-76CGD801"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-76CGD801/6000c4d4c-504cc8bba7-d1-1711b5-782d1/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:dataProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-76CGD801/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-76CGD801"}}}}