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

by Sven Hentschel

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.

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Year of publication:	2021 ; 1st ed. 2021.
Authors:	Hentschel, Sven
Publisher:	2021.: Wiesbaden : Springer Fachmedien Wiesbaden 2021.: Wiesbaden : Imprint: Springer Gabler
Subject:	Deutschland \| Germany \| Internationales Steuerrecht \| International tax law \| Besteuerungsprinzip \| Taxation principle \| Gewinnverlagerung \| Income shifting \| Konzernbesteuerung \| Group taxation \| Internationale Unternehmensbesteuerung \| International corporate taxation \| Electronic Commerce \| E-commerce \| Unternehmenszentrale \| Corporate headquarters

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Extent:	1 Online-Ressource(XXIX, 500 p. 19 illus.)
Series:	Hallesche Schriften zur Betriebswirtschaft ; 37 Springer eBook Collection
Type of publication:	Book / Working Paper
Language:	English
ISBN:	978-3-658-34000-1 ; 978-3-658-33999-9 ; 978-3-658-34001-8
Other identifiers:	10.1007/978-3-658-34000-1 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

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