Cover -- Half-title -- Series information -- Title page -- Copyright information -- Dedication -- Contents -- List of Figures -- Preface -- Background to This Book -- Structure of the Book -- Acknowledgements -- Part I -- 1 Taxing Cross-Border Business Income -- 1.1 What Is Cross-Border...

Geschäftsvorgänge werden zunehmend elektronisch abgewickelt. Electronic Commerce, Internet Banking und Global Supply Chain Management sind nur Beispiele dafür, in welcher atemberaubenden Geschwindigkeit sich Wirtschaft und Gesellschaft durch den Einsatz von Informationssystemen verändern....

"In 2018, the total global e-commerce market worth roughly USD 7.7 trillion. Despite the size of this economy and its extraordinary growth rate, many multinational companies paid little tax in the countries in which they did business. This is not a problem that can be ignored. Digital companies...