International company taxation in the era of information and communication technologies : issues and options for reform
著者
書誌事項
International company taxation in the era of information and communication technologies : issues and options for reform
（Gabler Edition Wissenschaft）
Deutscher Universitäts-Verlag, 2006
1. Aufl
- タイトル別名
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International company taxation in the era of ICT
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注記
Originally presented as the author's thesis (doctoral) -- Universität Mannheim, 2005
Includes bibliographical references (p. 197-226)
内容説明・目次
内容説明
Anne Schafer 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.
目次
Changes to economic structures through information and communication technologies (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
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