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Beyond the Arm's Length Principle - Louis Ballivet

Beyond the Arm's Length Principle

(Autor)

Buch
XXX, 378 Seiten
2021
Schulthess Juristische Medien (Verlag)
978-3-7255-8848-0 (ISBN)
CHF 69,00 inkl. MwSt

The arm’s length principle and the concept of permanent establishment are the two pillars of international corporate tax. Drafted in 1920, they are now under the fire of acute criticism and they appear to have become obsolete: they are unable to face the challenges of a global and digital economy.

After a critical analysis of the main international tax systems, this book proposes two orientations for international corporate taxation. First, it should rely on the source principle rather than the residence principle. Second, it should embrace the Common consolidated corporate tax base proposed by the EU, rather than the Pillar One proposed by the OECD.
Erscheinungsdatum
Reihe/Serie Collection Genevoise
Verlagsort Zürich
Sprache englisch
Maße 155 x 225 mm
Gewicht 378 g
Themenwelt Recht / Steuern Steuern / Steuerrecht Internationales Steuerrecht
Schlagworte Corporate taxation • Digital Economy • international corporate tax
ISBN-10 3-7255-8848-1 / 3725588481
ISBN-13 978-3-7255-8848-0 / 9783725588480
Zustand Neuware
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