The Taxation of Permanent Establishments
ISBN:
978-3-658-33999-9
Auflage:
1st ed. 2021
Verlag:
Springer Fachmedien Wiesbaden GmbH
Land des Verlags:
Deutschland
Erscheinungsdatum:
27.06.2021
Reihe:
Hallesche Schriften zur Betriebswirtschaft
Format:
Softcover
Seitenanzahl:
500
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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.
Schlagwörter
Biografische Anmerkung
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.
Proceedings of the 7th International Conference on Economic Management and Green Development
Erscheinungsjahr:
2025
