International Company Taxation in the Era of Information and Communication Technologies

International Company Taxation in the Era of Information and Communication Technologies

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Anne SchAcfer 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.Issues and Options for Reform Anne SchAcfer ... Introduction In general, two methods to avoid double taxation relying on two different principles of international taxation exist. ... economic activities abroad will not be hindered and that, otherwise, the competition between companies acting on the same market would ... 6 countries or to the country of residence are not taken into account in this argumentation.


Title:International Company Taxation in the Era of Information and Communication Technologies
Author: Anne Schäfer
Publisher:Springer Science & Business Media - 2007-12-18
ISBN-13:

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