International Company Taxation in the Era of Information and Communication Technologies
Issues and Options for Reform
Paperback Engels 2006 2006e druk 9783835003118Samenvatting
Anne Schäfer 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.
Specificaties
Lezersrecensies
Inhoudsopgave
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
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Rubrieken
- advisering
- algemeen management
- coaching en trainen
- communicatie en media
- economie
- financieel management
- inkoop en logistiek
- internet en social media
- it-management / ict
- juridisch
- leiderschap
- marketing
- mens en maatschappij
- non-profit
- ondernemen
- organisatiekunde
- personal finance
- personeelsmanagement
- persoonlijke effectiviteit
- projectmanagement
- psychologie
- reclame en verkoop
- strategisch management
- verandermanagement
- werk en loopbaan