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subject:"Multinationales Unternehmen"
~institution:"Martin-Luther-Universität Halle-Wittenberg"
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Multinationales Unternehmen
Besteuerungsprinzip
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Betriebsstätte
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Corporate headquarters
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Deutschland
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E-commerce
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Electronic Commerce
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Germany
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Gewinnverlagerung
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Group taxation
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Income shifting
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International corporate taxation
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International tax law
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Internationale Unternehmensbesteuerung
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Internationales Steuerrecht
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Konzernbesteuerung
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OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung
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OECD-Staaten-seitig
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Taxation principle
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Unternehmenszentrale
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Hentschel, Sven
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Martin-Luther-Universität Halle-Wittenberg
National Bureau of Economic Research
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Verlag Dr. Kovač
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Institut for Nationaløkonomi <Kopenhagen>
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Institutt for Samfunnsøkonomi <Bergen, Norwegen>
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Max-Planck-Institut für Steuerrecht und Öffentliche Finanzen
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Nomos Verlagsgesellschaft
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Peter Lang GmbH
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Springer Fachmedien Wiesbaden
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Symposium für Otto H. Jacobs zum 65. Geburtstag <2004, Mannheim>
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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 challeng...
Hentschel, Sven
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2021
Persistent link: https://www.econbiz.de/10012545914
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