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International Company Taxation in the Era of Information and Communication Technologies : Issues and Options for Reform / by Anne Schäfer

Publisher	(Wiesbaden : Deutscher Universitätsverlag : Imprint: Deutscher Universitätsverlag)
Year	2006
Edition	1st ed. 2006.
Authors	*Schäfer, Anne author SpringerLink (Online service)

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Links to the text	Location	Volume	Call No.	Barcode No.	Status	Comments	ISBN	Printed	Restriction	Reserve
Links to the text	Library Off-campus access			OB00164967		Springer Business and Economics eBooks (電子ブック)	9783835091382

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Material Type	E-Book
Media type	機械可読データファイル
Size	XXIII, 228 p. 12 illus : online resource
Notes	Changes to Economic Structures Through ICT -- Fundamental Concepts of International Taxation -- International Tax Planning in the Era of ICT -- Normative Criteria for Optimal Taxation -- Application of International Tax Law to the Changed Organisational Structures -- Reforming International Taxation -- Summary As a result of the progress in information and communication technologies (ICT) economic activities have become less dependent on time and place. This is leading to manifold changes in economic structures. Consequently, the question is whether and to what extent the existing rules of international company taxation are still applicable in an appropriate way. Anne Schäfer analyses the current issues of international company taxation with regard to the economic changes induced by the use of ICT and provides reform approaches for international company taxation which cover the whole system of international taxation. She 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 HTTP:URL=https://doi.org/10.1007/978-3-8350-9138-2
Subjects	LCSH:Business enterprises—Taxation LCSH:Business tax—Law and legislation FREE:Business Taxation and Tax Law
Classification	LCC:HF5681.T3 LCC:K4542 DC23:657.46 DC23:343.068
ID	8000064952
ISBN	9783835091382