Introduction -- Fundamentals and objective -- Source taxation of business profits according to the OECD model -- Source taxation of business profits from a national point of view of Germany, the US and the BRIC states -- Cross-country analysis of the OECD and national PE concepts and the rules...

As global migration numbers have continued to increase over the last thirty years, so have the number of self-employed immigrants. Faced with the task of integrating into the destination country’s labor market, millions of immigrants turn to self-employment. Nonetheless, it still remains...