Title International company taxation in the era of information and communication technologies : issues and options for reform / Anne Schäfer ; with a foreword by Otto H. Jacobs

Edition 1. Aufl Published Wiesbaden : Deutscher Universitäts-Verlag, 2006

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Description 1 online resource (xxiii, 228 pages) Series Gabler Edition Wissenschaft Gabler Edition Wissenschaft. Contents 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 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 Analysis economie economics bedrijfswetenschap management science belastingen taxes Management studies, Business Administration, Organizational Science (General) Economics (General) Management, bedrijfskunde, organisatiekunde (algemeen) Economie (algemeen) Bibliography Includes bibliographical references (pages 197-226) Notes English Print version record In Springer eBooks Subject Corporations -- Taxation. Corporations -- Taxation -- European Union countries Electronic commerce -- Taxation -- Law and legislation. Electronic commerce -- Taxation -- Law and legislation -- European Union countries Business. businesses (business enterprises) business (commercial function) BUSINESS & ECONOMICS / Public Finance Corporations -- Taxation -- European Union countries. Electronic commerce -- Taxation -- Law and legislation. Electronic commerce dx Taxation -- Law and legislation -- European Union countries. Corporations -- Taxation. Affaires. Science économique. Economie de l'entreprise. Corporations -- Taxation Electronic commerce -- Taxation -- Law and legislation European Union countries Form Electronic book ISBN 9783835091382 3835091387 9783835003118 3835003119 1281343536 9781281343536

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