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 economy / Sven Hentschel.
2021
K4550 .H46 2021
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Title
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 economy / Sven Hentschel.
Author
ISBN
9783658340001 (electronic bk.)
3658340002 (electronic bk.)
9783658339999
3658339993
3658340002 (electronic bk.)
9783658339999
3658339993
Published
Wiesbaden : Springer Gabler, [2021]
Copyright
©2021
Language
English
Description
1 online resource : illustrations.
Item Number
10.1007/978-3-658-34000-1 doi
Call Number
K4550 .H46 2021
Dewey Decimal Classification
343.06/8
Summary
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. About the author Sven Hentschel is a research associate at the Chair of Business Taxation (Prof. Dr. Gerhard Kraft) at the Martin-Luther-University Halle-Wittenberg. His research focuses on international business taxation and transfer pricing.
Bibliography, etc. Note
Includes bibliographical references.
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Access limited to authorized users.
Source of Description
Online resource; title from PDF title page (SpringerLink, viewed July 6, 2021).
Series
Hallesche Schriften zur Betriebswirtschaft ; Bd. 37.
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Table of Contents
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.
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.