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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.

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Advance pricing aggreements (APAs) : ein neues Instrument zur Vermeidung von Verrechnungspreiskonflikten?

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Cross-border taxation of permanent establishments : an international comparison

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taxation of business profits from a national point of view of Germany, the US and the BRIC states -- Cross-country analysis of …

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Controlled foreign company legislation

Organisation for Economic Co-Operation and Development - 1996

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Conflicts of qualification in tax treaty law

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Limits on the use of low-tax regimes by multinational businesses : current measures and emerging trends

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International taxation in a nutshell

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A multilateral convention for tax : from theory to implementation

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