Search Results - person:"Hongler, Peter" - EconBiz

Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy

Hongler, Peter; Pistone, Pasquale - 2022

This paper outlines the core issues of the introduction of a new PE nexus based on digital presence. It puts forward its essential features and rethinks the foundations of the concept of sourcing for income tax purposes in the global economy. Our proposal of a new PE nexus based on digital...

Persistent link: https://www.econbiz.de/10013298554

Finding the meaning of nexus for taxes : past, present and future

Hattingh, Johann; Hongler, Peter; Ryngaert, Cedric - International Fiscal Association / Congress <76., 2024, …; … - 2024

Persistent link: https://www.econbiz.de/10015134044

Steuern im ESG-Rating : zur Relevanz steuerlicher Aspekte in der Nachhaltigkeitsbeurteilung von Unternehmen

Berndt, Thomas; Sigg, Alexander; Hongler, Peter - In: Zeitschrift für Corporate Governance : ZCG; Leitung … 19 (2024) 4, pp. 157-164

Persistent link: https://www.econbiz.de/10015045771

Blueprints for a new PE nexus to tax business income in the era of the digital economy

Hongler, Peter; Pistone, Pasquale - 2015

This paper outlines the core issues of the introduction of a new PE nexus based on digital presence. It puts forward its essential features and rethinks the foundations of the concept of sourcing for income tax purposes in the global economy. Our proposal of a new PE nexus based on digital...

Persistent link: https://www.econbiz.de/10011334067

Justice in international tax law : a normative review of the international tax regime

Hongler, Peter - 2019

Persistent link: https://www.econbiz.de/10012139416

Switzerland - The Swiss Tax Ruling Procedure: Interplay with Exchange of Information Requests

Obrist, Thierry; Hongler, Peter - In: European taxation : official journal of the … 52 (2012) 10, pp. 496-503

Persistent link: https://www.econbiz.de/10010038136

Switzerland - The Swiss Tax Ruling Procedure: Conceptual Background and Concrete Application - Over the course of two articles, the authors examine the Swiss ruling procedure. The first article examines the conceptual background of the procedure from a domestic law perspective. The second article analyses whether or not a ruling, or information provided in the course of a ruling, confirmed by a ...

Obrist, Thierry; Hongler, Peter - In: European taxation : official journal of the … 52 (2012) 9, pp. 463-472

Persistent link: https://www.econbiz.de/10010026282

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