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 / / by Sven Hentschel
(Visualizza in formato marc)
(Visualizza in BIBFRAME)
| Autore: |
Hentschel Sven
|
| Titolo: |
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 / / by Sven Hentschel
|
| Pubblicazione: | Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2021 |
| Edizione: | 1st ed. 2021. |
| Descrizione fisica: | 1 online resource (521 pages) |
| Disciplina: | 341.4844 |
| Soggetto topico: | Law and economics |
| Technological innovations | |
| Law and Economics | |
| Economics of Innovation | |
| Nota di contenuto: | 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. |
| Sommario/riassunto: | 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. About the author Sven Hentschel is a research associate at the Chair of Business Taxation (Prof. Dr. Gerhard Kraft) at the Martin-Luther-University Halle-Wittenberg. His research focuses on international business taxation and transfer pricing. |
| Titolo autorizzato: | The Taxation of Permanent Establishments |
| ISBN: | 3-658-34000-2 |
| Formato: | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione: | Inglese |
| Record Nr.: | 9910488712103321 |
| Lo trovi qui: | Univ. Federico II |
| Opac: | Controlla la disponibilità qui |
Serie:
Hallesche Schriften zur Betriebswirtschaft, . 2628-2119 ; ; 37