The Taxation of Permanent Establishments A Critical Analysis of the Authorised OECD Approach and Its Implementation in German Tax Law under Specific Consideration of the Challenges Imposed to the PE Concept by the Digitalisation of the Economy /

The Taxation of Permanent Establishments A Critical Analysis of the Authorised OECD Approach and Its Implementation in German Tax Law under Specific Consideration of the Challenges Imposed to the PE Concept by the Digitalisation of the Economy /

Chi tiết về thư mục
Tác giả chính: Hentschel, Sven (Tác giả)
Tác giả của công ty: SpringerLink (Online service)
Tóm tắt:XXIX, 500 p. 19 illus.
text
Ngôn ngữ:Tiếng Anh
Được phát hành: Wiesbaden : Springer Fachmedien Wiesbaden : Imprint: Springer Gabler, 2021.
Phiên bản:1st ed. 2021.
Loạt:Hallesche Schriften zur Betriebswirtschaft, 37
Những chủ đề:
Law and economics.
Technological innovations.
Law and Economics.
Economics of Innovation.
Truy cập trực tuyến:https://doi.org/10.1007/978-3-658-34000-1
Định dạng: Điện tử Sách
Mục lục:
  • Fundamentals of the Taxation of Permanent Establishments
  • The Attribution of Profits to Permanent Establishments
  • Digitalisation of the Economy and Its Implications for the PE Concept
  • Adapting the International Corporate Tax System to the Digitalisation of the Economy.

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