株式会社極東書店トップ ＞ 商品一覧 ＞ 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.
商品詳細
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.
・ISBN 978-3-658-33999-9 paper EUR 129.99
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お気に入り
★★★
| 著者・編者 | Hentschel, Sven, |
|---|---|
| シリーズ | Hallesche Schriften zur Betriebswirtschaft |
| 出版社 | (Springer Gabler, GW) |
| 出版年月 | 2021.06 |
| ページ数 | 500 pp. |
| 言語 | ENG |
| ニュース番号 | ＜664-1838 664-793＞ |
解説
This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are identified and modifications to the rules as a result of the Base Erosion and Profit Shifting (BEPS) project are examined. Moreover, challenges imposed to the PE concept as a result of the digitalisation of the economy are identified and discussed. Against this background, the Pillar One Blueprint proposing a long-term solution to overcome the tax challenges arising from the digitalisation of the economy is presented and assessed against widely accepted overarching principles of tax policy.