The Taxation of Permanent Establishments (eBook)

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

Sven Hentschel (Autor)

eBook Download: PDF

2021 | 1st ed. 2021
XXIX, 500 Seiten
Springer Fachmedien Wiesbaden (Verlag)
978-3-658-34000-1 (ISBN)

Infos

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.

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.

Produkt-Details

• Erscheint lt. Verlag: 26.6.2021
• Reihe/Serie: Hallesche Schriften zur Betriebswirtschaft
• Reihe/Serie: Hallesche Schriften zur Betriebswirtschaft
• Zusatzinfo: XXIX, 500 p. 19 illus.
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht
• Themenwelt: Wirtschaft
• Schlagworte: Authorised OECD Approach • Base Erosion and Profit Shifting (BEPS-Project) • Digitalisation of the Economy • Permanent Establishment • Pillar One Blueprint • Transfer Pricing
• ISBN-10: 3-658-34000-2 / 3658340002
• ISBN-13: 978-3-658-34000-1 / 9783658340001