International Company Taxation in the Era of Information and Communication Technologies
Issues and Options for Reform. Dissertation Universität Mannheim 2005. Vorwort: Jacobs, Prof. Dr. Dr. h.c. mult. Otto H.
(Sprache: Englisch)
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...
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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.
Klappentext zu „International Company Taxation in the Era of Information and Communication Technologies “
The increased use of information and communication technologies (ICT) is leading to noticeable changes within the organisational structure of the economy. Geographical distances within companies as well as between companies and their customers can be bridged more easily with the use of ICT. Thus, economic activities are less dependent on time and place. Taking into account the manifold changes in the economic structures, it has to be questioned whether and to what extent the current rules of international company taxation are still applicable in a reasonable way. With regard to this issue, a need for the development of suitable reform approaches covering the whole system of international taxation still existed. The doctoral thesis of Mrs. Schafer provides a major contribution to fulfill this need. Mrs. Schafer has worked out in a very comprehensive way the creation of new organizational structures as well as the resulting implications on tax law and the system of international taxation. Moreover, the existing literature on the subject at hand has been analyzed in a competent way. The special merit of the doctoral thesis of Mrs. Schafer consists in elaborating reform proposals for international company taxation which cover the different relevant issues of international taxation.
Inhaltsverzeichnis zu „International Company Taxation in the Era of Information and Communication Technologies “
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
Autoren-Porträt von Anne Schäfer
Dr. Anne Schäfer promovierte bei Prof. Dr. Dr. h.c. mult. Otto H. Jacobs am Lehrstuhl für allgemeine Betriebswirtschaftslehre, Treuhandwesen und Betriebswirtschaftliche Steuerlehre II der Universität Mannheim. Sie ist in der Steuerabteilung einer internationalen Wirtschaftsprüfungsgesellschaft in Brüssel tätig.
Bibliographische Angaben
- Autor: Anne Schäfer
- 2006, XXIII, 228 Seiten, Masse: 14,8 x 21 cm, Kartoniert (TB), Englisch
- Verlag: Deutscher Universitätsverlag
- ISBN-10: 3835003119
- ISBN-13: 9783835003118
- Erscheinungsdatum: 25.04.2006
Sprache:
Englisch
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