Erhältlich:
Nicht auf Lager
Buch (Softcover): Fachbuch
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
Verlag:
Springer Verlag Unsere-Artikel-Nr.: QW63468
EAN: 9783658339999
Erhältlich:
Nicht auf Lager
Zustellung: Di, 27.10.2026
Versand: Kostenlos
-11.3 %
CHF 168.–
CHF 149.07
Beschreibung
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.
Spezifikationen
Sprache
- Englisch
Autor
- Sven Hentschel
Thema
- Wirtschaft: Wissenschaft
- Recht: Allgemein
Kollektion
- Hallesche Schriften zur Betriebswirtschaft
Erscheinungsjahr
- 2021
Erscheinungsland
- Deutschland
Format
- Buch (Softcover)
Anzahl Seiten
- 500