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 (Paperback, 1st ed. 2021)

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.

General

Imprint:	Springer Gabler
Country of origin:	Germany
Series:	Hallesche Schriften zur Betriebswirtschaft, 37
Release date:	June 2021
First published:	2021
Authors:	Sven Hentschel
Dimensions:	210 x 148mm (L x W)
Format:	Paperback
Pages:	500
Edition:	1st ed. 2021
ISBN-13:	978-3-658-33999-9
Categories:	Books > Business & Economics > Economics > General Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
LSN:	3-658-33999-3
Barcode:	9783658339999

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