International Company Taxation in the Era of Information and Communication Technologies Issues and Options for Reform /

As a result of the progress in information and communication technologies (ICT) economic activities have become less dependent on time and place. This is leading to manifold changes in economic structures. Consequently, the question is whether and to what extent the existing rules of international c...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Schäfer, Anne (Autor)
Autor Corporativo: SpringerLink (Online service)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Wiesbaden : Deutscher Universitätsverlag : Imprint: Deutscher Universitätsverlag, 2006.
Edición:1st ed. 2006.
Temas:
Business enterprises-Taxation.
Business tax-Law and legislation.
Business Taxation and Tax Law.
Acceso en línea:Texto Completo

MARC

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245 1 0 |a International Company Taxation in the Era of Information and Communication Technologies  |h [electronic resource] :  |b Issues and Options for Reform /  |c by Anne Schäfer. 
250 |a 1st ed. 2006. 
264 1 |a Wiesbaden :  |b Deutscher Universitätsverlag :  |b Imprint: Deutscher Universitätsverlag,  |c 2006. 
300 |a XXIII, 228 p. 12 illus.  |b online resource. 
336 |a text  |b txt  |2 rdacontent 
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505 0 |a Changes to Economic Structures Through ICT -- Fundamental Concepts of International Taxation -- International Tax Planning in the Era of ICT -- Normative Criteria for Optimal Taxation -- Application of International Tax Law to the Changed Organisational Structures -- Reforming International Taxation -- Summary. 
520 |a As a result of the progress in information and communication technologies (ICT) economic activities have become less dependent on time and place. This is leading to manifold changes in economic structures. Consequently, the question is whether and to what extent the existing rules of international company taxation are still applicable in an appropriate way. Anne Schäfer analyses the current issues of international company taxation with regard to the economic changes induced by the use of ICT and provides reform approaches for international company taxation which cover the whole system of international taxation. She presents proposals for the reform of the definition of a company's residence, the definition of the permanent establishment, the possibilities of profit allocation and the methods to avoid international double taxation. In addition, the interrelations between these issues are taken into account. Amongst others, the author argues for an extension of the definition of a permanent establishment for employees working permanently abroad and for an implementation of formula apportionment in the European Union. 
650 0 |a Business enterprises-Taxation. 
650 0 |a Business tax-Law and legislation. 
650 1 4 |a Business Taxation and Tax Law. 
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912 |a ZDB-2-SXBM 
950 |a Business and Economics (SpringerNature-11643) 
950 |a Business and Management (R0) (SpringerNature-43719) 

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