Téléchargez le livre : The Taxation of Permanent Establishments

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...

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Éditeur :

Springer Gabler


Collection :

Hallesche Schriften zur Betriebswirtschaft

Paru le : 2021-06-26



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Description
This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are identified and modifications to the rules as a result of the Base Erosion and Profit Shifting (BEPS) project are examined. Moreover, challenges imposed to the PE concept as a result of the digitalisation of the economy are identified and discussed. Against this background, the Pillar One Blueprint proposing a long-term solution to overcome the tax challenges arising from the digitalisation of the economy is presented and assessed against widely accepted overarching principles of tax policy.
Pages
500 pages
Collection
Hallesche Schriften zur Betriebswirtschaft
Parution
2021-06-26
Marque
Springer Gabler
EAN papier
9783658339999
EAN PDF
9783658340001
Informations sur l'ebook
Nombre pages copiables
5
Nombre pages imprimables
50
Taille du fichier
6851 Ko
Ce livre est accessible aux handicaps Voir les informations sur l'accessibilité
Prix
126,59 €
EAN EPUB
9783658340001
Informations sur l'ebook
Nombre pages copiables
5
Nombre pages imprimables
50
Taille du fichier
2632 Ko
Ce livre est accessible aux handicaps Voir les informations sur l'accessibilité
Prix
126,59 €

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