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

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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Year of publication:	2021 ; 1st ed. 2021.
Authors:	Hentschel, Sven
Publisher:	2021.: Wiesbaden : Springer Fachmedien Wiesbaden 2021.: Wiesbaden : Imprint: Springer Gabler
Subject:	OECD-Staaten-seitig \| From OECD countries \| Internationales Steuerrecht \| International tax law \| Besteuerungsprinzip \| Taxation principle \| Internationale Unternehmensbesteuerung \| International corporate taxation \| Electronic Commerce \| E-commerce \| Gewinnverlagerung \| Income shifting \| Unternehmenszentrale \| Corporate headquarters \| Konzernbesteuerung \| Group taxation \| Deutschland \| Germany \| OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung \| Multinationales Unternehmen \| Betriebsstätte

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Extent:	1 Online-Ressource(XXIX, 500 p. 19 illus.)
Series:	Hallesche Schriften zur Betriebswirtschaft ; 37 Springer eBook Collection
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Hochschulschrift
Language:	English
ISBN:	978-3-658-34000-1 ; 978-3-658-33999-9 ; 978-3-658-34001-8
Other identifiers:	10.1007/978-3-658-34000-1 [DOI]
Classification:	Steuerrecht
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012585306