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
Tabla de Contenidos:
  • 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.

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