The Taxation of Permanent Establishments

Name: The Taxation of Permanent Establishments
Author: Sven Hentschel

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

Specificaties

Paperback, blz. | Engels

Springer Fachmedien Wiesbaden | e druk, 2021

ISBN13: 9783658339999

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Juridisch :

Springer Fachmedien Wiesbaden e druk, 2021 9783658339999

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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.

Specificaties

ISBN13:9783658339999

Taal:Engels

Bindwijze:paperback

Uitgever:Springer Fachmedien Wiesbaden

Serie:Hallesche Schriften zur Betriebswirtschaft

Inhoudsopgave

Fundamentals of the Taxation of Permanent Establishments.- The Attribution of Profits to Permanent Establishments.- Digitalisation of the Economy and Its Implications for the PE Concept.- Adapting the International Corporate Tax System to the Digitalisation of the Economy.

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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 Challenges Imposed to the PE Concept by the Digitalisation of the Economy

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