الصفحة 1
الصفحة 1
International Company Taxation in the Era of Information and Communication Technologies : Issues and Options for Reform
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.
A Common Consolidated Corporate Tax Base for Europe = Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa
This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB) that was held in Berlin Three panels of tax experts evaluated the common tax base with respect to structural elements, consolidation, allocation, international aspects and administration.
