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 /
| Hlavní autor: | |
|---|---|
| Korporativní autor: | |
| Shrnutí: | XXIX, 500 p. 19 illus. text |
| Jazyk: | angličtina |
| Vydáno: |
Wiesbaden :
Springer Fachmedien Wiesbaden : Imprint: Springer Gabler,
2021.
|
| Vydání: | 1st ed. 2021. |
| Edice: | Hallesche Schriften zur Betriebswirtschaft,
37 |
| Témata: | |
| On-line přístup: | https://doi.org/10.1007/978-3-658-34000-1 |
| Médium: | Elektronický zdroj Kniha |
Obsah:
- 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.