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
Sven Hentschel
| Year of publication: |
[2021]
|
|---|---|
| Authors: | Hentschel, Sven |
| Institutions: | Martin-Luther-Universität Halle-Wittenberg (degree granting) |
| Publisher: |
Wiesbaden : Springer Gabler |
| Subject: | OECD-Staaten-seitig | From OECD countries | Internationales Steuerrecht | International tax law | Besteuerungsprinzip | Taxation principle | Internationale Unternehmensbesteuerung | International corporate taxation | Electronic Commerce | E-commerce | Gewinnverlagerung | Income shifting | Unternehmenszentrale | Corporate headquarters | Konzernbesteuerung | Group taxation | Deutschland | Germany | OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung | Multinationales Unternehmen | Betriebsstätte |
| Description of contents: | Table of Contents [gbv.de] ; Description [deposit.dnb.de] |
| Extent: | xxix, 500 Seiten Illustrationen 21 cm x 14.8 cm |
|---|---|
| Series: | Hallesche Schriften zur Betriebswirtschaft. - Wiesbaden : Springer Gabler, ISSN 2628-2100, ZDB-ID 2710116-2. - Vol. Band 37 |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Hochschulschrift |
| Language: | English |
| Thesis: | Dissertation, Martin-Luther-University Halle-Wittenberg, 2020 |
| ISBN: | 978-3-658-33999-9 ; 3-658-33999-3 ; 978-3-658-34000-1 |
| Other identifiers: | 10.1007/978-3-658-34000-1 [DOI] |
| Classification: | Steuerrecht |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012545914