International Company Taxation in the Era of Information and Communication Technologies

1. Front Matter

   Pages I-XXIII

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2. Introduction

   Pages 1-8

3. Changes to Economic Structures Through ICT

   Pages 9-30

4. Fundamental Concepts of International Taxation

   Pages 31-46

5. International Tax Planning in the Era of ICT

   Pages 47-77

6. Normative Criteria for Optimal Taxation

   Pages 78-86

7. Application of International Tax Law to the Changed Organisational Structures

   Pages 87-131

8. Reforming International Taxation

   Pages 132-190

9. Summary

   Pages 191-195

10. Back Matter

    Pages 197-228

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The increased use of information and communication technologies (ICT) is leading to noticeable changes within the organisational structure of the economy. Geographical distances within companies as well as between companies and their customers can be bridged more easily with the use of ICT. Thus, economic activities are less dependent on time and place. Taking into account the manifold changes in the economic structures, it has to be questioned whether and to what extent the current rules of international company taxation are still applicable in a reasonable way. With regard to this issue, a need for the development of suitable reform approaches covering the whole system of international taxation still existed. The doctoral thesis of Mrs. Schafer provides a major contribution to fulfill this need. Mrs. Schafer has worked out in a very comprehensive way the creation of new organizational structures as well as the resulting implications on tax law and the system of international taxation. Moreover, the existing literature on the subject at hand has been analyzed in a competent way. The special merit of the doctoral thesis of Mrs. Schafer consists in elaborating reform proposals for international company taxation which cover the different relevant issues of international taxation.

• Besteuerung
• Betriebsstätte
• E-Commerce
• Formelhafte Gewinnaufteilung
• Internationale Unternehmensbesteuerung
• Ort der Geschäftsleitung
• Unternehmensbesteuerung
• Verrechnungspreise
• taxation

Dr. Anne Schäfer promovierte bei Prof. Dr. Dr. h.c. mult. Otto H. Jacobs am Lehrstuhl für allgemeine Betriebswirtschaftslehre, Treuhandwesen und Betriebswirtschaftliche Steuerlehre II der Universität Mannheim. Sie ist in der Steuerabteilung einer internationalen Wirtschaftsprüfungsgesellschaft in Brüssel tätig.

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