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International Company Taxation in the Era of Information and Communication Technologies

Issues and Options for Reform

Authors: Schäfer, Anne

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About this book

As a result of the progress in information and communication technologies (ICT) economic activities have become less dependent on time and place. This is leading to manifold changes in economic structures. Consequently, the question is whether and to what extent the existing rules of international company taxation are still applicable in an appropriate way.

Anne Schäfer analyses the current issues of international company taxation with regard to the economic changes induced by the use of ICT and provides reform approaches for international company taxation which cover the whole system of international taxation. She 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.

About the authors

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.

Table of contents (8 chapters)

Table of contents (8 chapters)

Buy this book

eBook $69.99
price for USA in USD (gross)
  • ISBN 978-3-8350-9138-2
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $89.99
price for USA in USD
  • ISBN 978-3-8350-0311-8
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
International Company Taxation in the Era of Information and Communication Technologies
Book Subtitle
Issues and Options for Reform
Authors
Copyright
2006
Publisher
Deutscher Universitätsverlag
Copyright Holder
Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden
eBook ISBN
978-3-8350-9138-2
DOI
10.1007/978-3-8350-9138-2
Softcover ISBN
978-3-8350-0311-8
Edition Number
1
Number of Pages
XXIII, 228
Number of Illustrations
12 b/w illustrations
Topics