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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

  • Book
  • © 2021

Overview

Authors:
  1. Sven Hentschel

    1. Martin-Luther-University Halle-Wittenberg, Halle (Saale), Germany

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Part of the book series: Hallesche Schriften zur Betriebswirtschaft (HSBW, volume 37)

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Table of contents (7 chapters)

  1. Front Matter

    Pages i-xxix
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  2. A. Introduction

    • Sven Hentschel
    Pages 1-13

  3. B. Overarching Principles of Tax Policy

    • Sven Hentschel
    Pages 15-37

  4. C. Fundamentals of the Taxation of Permanent Establishments

    • Sven Hentschel
    Pages 39-105

  5. D. The Attribution of Profits to Permanent Establishments

    • Sven Hentschel
    Pages 107-308

  6. E. Digitalisation of the Economy and Its Implications for the PE Concept

    • Sven Hentschel
    Pages 309-359

  7. F. Adapting the International Corporate Tax System to the Digitalisation of the Economy

    • Sven Hentschel
    Pages 361-421

  8. G. Conclusion

    • Sven Hentschel
    Pages 423-428

  9. Back Matter

    Pages 429-500
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Keywords

About this book

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.

Authors and Affiliations

  • Martin-Luther-University Halle-Wittenberg, Halle (Saale), Germany

    Sven Hentschel

About the author

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.

Bibliographic Information

  • Book Title: The Taxation of Permanent Establishments

  • Book Subtitle: 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

  • Authors: Sven Hentschel

  • Series Title: Hallesche Schriften zur Betriebswirtschaft

  • DOI: https://doi.org/10.1007/978-3-658-34000-1

  • Publisher: Springer Gabler Wiesbaden

  • eBook Packages: Economics and Finance, Economics and Finance (R0)

  • Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Fachmedien Wiesbaden GmbH, part of Springer Nature 2021

  • Softcover ISBN: 978-3-658-33999-9Published: 27 June 2021

  • eBook ISBN: 978-3-658-34000-1Published: 26 June 2021

  • Series ISSN: 2628-2100

  • Series E-ISSN: 2628-2119

  • Edition Number: 1

  • Number of Pages: XXIX, 500

  • Number of Illustrations: 19 b/w illustrations

  • Topics: Law and Economics, Economics, general

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