Publication year: 2006
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.
: Business and Economics, Besteuerung, Betriebsstätte, E-Commerce, Formelhafte Gewinnaufteilung, Internationale Unternehmensbesteuerung, Ort der Geschäftsleitung, Unternehmensbesteuerung, Verrechnungspreise, taxation