The Taxation of Permanent Establishments

Released on by Sven Hentschel
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  • The Taxation of Permanent Establishments Book Detail

  • Author : Sven Hentschel
  • Release Date : 2021-06-26
  • Publisher : Springer Nature
  • Genre : Law
  • Pages : 521
  • ISBN 13 : 3658340002
  • File Size : 47,47 MB
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The Taxation of Permanent Establishments by Sven Hentschel PDF Summary

Book Description: 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.

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The Taxation of Permanent Establishments

The Taxation of Permanent Establishments

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