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Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation
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International Company Taxation in the Era of Information and Communication Technologies 2006 - Issues and Options for Reform (Paperback, 2006 ed.)
Loot Price: R1,447
Discovery Miles 14 470
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International Company Taxation in the Era of Information and Communication Technologies 2006 - Issues and Options for Reform (Paperback, 2006 ed.)
Expected to ship within 10 - 15 working days
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Donate to Against Period Poverty
Total price: R1,467
Discovery Miles: 14 670
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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.
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