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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 challeng...

Hentschel, Sven - 2021

Persistent link: https://www.econbiz.de/10012545914

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 Challeng...

Hentschel, Sven - 2021 - 1st ed. 2021.

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.

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

Die Umsatzbesteuerung der öffentlichen Hand

Heckhausen, Tobias - 2017

Persistent link: https://www.econbiz.de/10011649086

How does the depression-designed retail sales tax cope with the new economy? : a tax for the new and a tax for the old

Mikesell, John L.; Mullins, Daniel R.; Kioko, Sharon N. - In: National tax journal 74 (2021) 1, pp. 187-220

Persistent link: https://www.econbiz.de/10012548872

Taxing goods and services in a digital era

Agrawal, David R.; Fox, William F. - In: National tax journal 74 (2021) 1, pp. 257-301

Persistent link: https://www.econbiz.de/10012548877

E-tailer sales tax nexus and state tax policies

Bruce, Donald J.; Fox, William F.; Luna, LeAnn - In: National tax journal 68 (2015), pp. 735-765

Persistent link: https://www.econbiz.de/10011588501

COVID-19 : state sales and use tax implications

Ward, Burke; Sipior, Janice C.; Lombardi, Danielle R. - In: Information systems management 37 (2020) 4, pp. 343-347

Persistent link: https://www.econbiz.de/10012392025

Consumption tax collection on cross-border online sales

Lee, Jeremy; Nikitkov, Alexey - In: Advances in taxation 28 (2021), pp. 187-214

Persistent link: https://www.econbiz.de/10012589325

The barriers created by complexity : a state-by-state analysis of local sales tax laws in light of the Wayfair ruling

Afonso, Whitney B. - In: National tax journal 72 (2019) 4, pp. 777-800

Persistent link: https://www.econbiz.de/10012295501

After Wayfair: what are state use taxes worth?

Mikesell, John L.; Ross, Justin M. - In: National tax journal 72 (2019) 4, pp. 801-820

Persistent link: https://www.econbiz.de/10012295504

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