International Company Taxation in the Era of Information and Communication Technologies
by Anne Schäfer
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Opis książki
Anne Schäfer 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.
Szczegóły książki
Autor
Anne Schäfer
Wydawnictwo
Deutscher Universitätsverlag
Rok wydania
2007
ISBN
9783835091382
Dostępne formaty
eBook (PDF, EPUB)
Audiobook (MP3)
Język
Polski