International Company Taxation in the Era of Information and Communication Technologies

Issues and Options for Reform

Paperback Engels 2006 2006e druk 9783835003118
Verwachte levertijd ongeveer 9 werkdagen

Samenvatting

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

ISBN13:9783835003118
Taal:Engels
Bindwijze:paperback
Aantal pagina's:228
Druk:2006

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Inhoudsopgave

Changes to economic structures through information and communication technologies (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

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        International Company Taxation in the Era of Information and Communication Technologies