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商品詳細
International Company Taxation in the Era of Information and Communication Technologies : Issues and Options for Reform. ICT時代の国際企業課税－改革のための問題点とオプション
・ISBN 978-3-8350-0311-8 Brosch.
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| 著者・編者 | Schäfer, Anne, |
|---|---|
| シリーズ | Gabler Edition Wissenschaft |
| 出版社 | (Deutscher Univ.-Vlg., GW) |
| 出版年月 | 2006 |
| ページ数 | xxiii, 228 S. |
| 言語 | ENG |
| ニュース番号 | ＜535-335A 535-L192＞ |
解説
Anne Schaefer presents proposals for the reform of the definition of a company's residence, the definition of the permanent establishment, the possibilities of profit allocation and the methods to avoid international double taxation. In addition, the interrelations between these issues are taken into account. Amongst others, the author argues for an extension of the definition of a permanent establishment for employees working permanently abroad and for an implementation of formula apportionment in the European Union.