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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Bibliographic Details
Author / Creator:	Hentschel, Sven, author.
Imprint:	Wiesbaden : Springer Gabler, [2021] ©2021
Description:	1 online resource : illustrations.
Language:	English
Series:	Hallesche Schriften zur Betriebswirtschaft, 2628-2100 ; Band 37 Hallesche Schriften zur Betriebswirtschaft ; Band 37.
Subject:	International business enterprises -- Taxation -- Law and legislation -- OECD countries. International business enterprises -- Taxation -- Law and legislation -- Germany. International business enterprises -- Taxation -- Law and legislation. Germany. OECD countries.
Format:	E-Resource Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/12613461

Hidden Bibliographic Details
ISBN:	9783658340001 3658340002 9783658339999 3658339993
Notes:	Includes bibliographical references. Online resource; title from PDF title page (SpringerLink, viewed July 6, 2021).
Summary:	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. About the author Sven Hentschel is a research associate at the Chair of Business Taxation (Prof. Dr. Gerhard Kraft) at the Martin-Luther-University Halle-Wittenberg. His research focuses on international business taxation and transfer pricing.
Other form:	Original 3658339993 9783658339999
Standard no.:	10.1007/978-3-658-34000-1

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