Search Results - person:"Hentschel, Sven"

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

Hentschel, Sven - 2021 - 1st ed. 2021.

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.

Persistent link: https://www.econbiz.de/10012585306

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

Hentschel, Sven - 2021

Persistent link: https://www.econbiz.de/10012545914

Deutsche Regelungen zur internationalen Funktionsverlagerung : Kritische Analyse unter besonderer Berücksichtigung der Transferpaketbewertung

Hentschel, Sven - 2015

Internationale Einkünfteabgrenzung im deutschen Außensteuerrecht -- Die Funktionsverlagerung im Kontext des § 1 AStG -- Transferpaketbewertung anhand des hypothetischen Fremdvergleichs -- Einzelbewertung - Öffnungsklausel.

Persistent link: https://www.econbiz.de/10014021390