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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 Challenges Imposed to the PE Concept by the Digitalisation of the...
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Paru le : 2021-06-26

This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are identified and modifications to the rules as a res...
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Description du livre

This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are identified and modifications to the rules as a result of the Base Erosion and Profit Shifting (BEPS) project are examined. Moreover, challenges imposed to the PE concept as a result of the digitalisation of the economy are identified and discussed. Against this background, the Pillar One Blueprint proposing a long-term solution to overcome the tax challenges arising from the digitalisation of the economy is presented and assessed against widely accepted overarching principles of tax policy.

À propos

Auteur
Sven Hentschel
Éditeur
Springer Gabler
Collection
Hallesche Schriften zur Betriebswirtschaft
Parution
2021-06-26
Pages
500 pages
EAN papier
9783658339999

Auteur(s) du livre


Defaut-Illustration Sven Hentschel

Caractéristiques détaillées - droits

EAN PDF
9783658340001
Prix
126,59 €
Nombre pages copiables
5
Nombre pages imprimables
50
Taille du fichier
6851 Ko
Ce livre est accessible aux handicaps informations d'accessibilité
EAN EPUB
9783658340001
Prix
126,59 €
Nombre pages copiables
5
Nombre pages imprimables
50
Taille du fichier
2632 Ko
Ce livre est accessible aux handicaps informations d'accessibilité

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