Cloud Computing Im Internationalen Steuerrecht
DOWNLOAD
Download Cloud Computing Im Internationalen Steuerrecht PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Cloud Computing Im Internationalen Steuerrecht book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Cloud Computing Im Internationalen Steuerrecht
DOWNLOAD
Author : Till Krummel
language : de
Publisher: Mohr Siebeck
Release Date : 2022-08-11
Cloud Computing Im Internationalen Steuerrecht written by Till Krummel and has been published by Mohr Siebeck this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-08-11 with Law categories.
Wie wird und wie sollte die digitalisierte Wirtschaft besteuert werden? Diese Frage erfahrt sowohl in der offentlichen und politischen Diskussion als auch in der Wissenschaft grosse Aufmerksamkeit. Das Cloud Computing bildet dabei einen stark wachsenden Teilbereich der "Digitalwirtschaft". Dieser ist aufgrund der fehlenden Prasenzbindung in hohem Masse durch das Element grenzuberschreitender Leistungserbringung gekennzeichnet. Till Krummel untersucht die Behandlung des Cloud Computing aus ertragsteuerlicher Sicht mit Blick auf das nationale Aussensteuerrecht sowie auf das internationale Abkommensrecht. Seine Ergebnisse unterzieht er einer normativen Bewertung und geht dabei der Frage nach, ob die Besteuerung des Cloud Computing als digitales Geschaftsmodell derzeit sachgerecht erfolgt. Daruber hinaus diskutiert er aktuelle Reformen auf OECD- und UN-Ebene.
International Taxation Of Cloud Computing
DOWNLOAD
Author : Alexander Weisser
language : en
Publisher: Éditions juridiques libres / Freier juristischer Verlag
Release Date : 2020-10-07
International Taxation Of Cloud Computing written by Alexander Weisser and has been published by Éditions juridiques libres / Freier juristischer Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-10-07 with Business & Economics categories.
Cloud computing may be borderless, but taxes are territorial. It is easy to imagine how the two concepts can clash. Much effort has gone into harmonizing tax rules across borders with the result that many jurisdictions have very similar tax rules. Even so, taxation remains a basic expression of national sovereignty. The goal of this thesis is to examine how international tax law applies to the cross-border cloud computing business. Both, multinational providers and customers of cloud computing services are analyzed. Reflecting three traditional areas of international tax scholarship, the goal could be stated in three questions. Which jurisdictions have the right to tax? What kinds of cloud computing transactions can be taxed? What amount of the profit is taxable? In more technical terms, this means enquiring into how the use of cloud computing affects the permanent establishment status of taxpayers, how the different kinds of cloud computing transactions are characterized under international double taxation treaties, and how the calculation of taxable cloud computing profit is affected by transfer pricing. In light of the current political events, the thesis also offers recommendations de lege lata through a systematic approach. Its first part assesses the current taxation of cloud computing. The second part evaluates whether the findings of this initial assessment conform to various superior principles of good rulemaking. It identifies which of the present tax rules ought to be adapted. The final part considers how the rules could be amended to become more compliant with the superior principles. In this way, Part I embodies the thesis, Part II the antithesis, and Part III seeks a synthesis.
Article 12b Un Model Convention 2021
DOWNLOAD
Author : Christian Knotzer
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2024-07-15
Article 12b Un Model Convention 2021 written by Christian Knotzer and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-07-15 with Law categories.
This groundbreaking book – a major contribution addressing the imperative to find a solution to what has been labelled as the Tax Challenges Arising from the Digitalization of the Economy – provides the first comprehensive analysis of Article 12B of the UN Model Double Taxation Convention 2021, a model distributive rule for ‘Income from Automated Digital Services’. In extensive detail, the author thoroughly examines the article’s underlying principles, its individual provisions, the tax policy context that surrounds it, how it might be applied, and what its strengths and weaknesses are. The author’s analysis (which includes a paragraph-by-paragraph discussion of the article and examines its Commentary in extensive detail) covers all aspects of the article and its significance, including the following: how to reconcile the approach taken by Article 12B UN Model Convention with general principles underlying the coordination of taxing claims; legal and tax policy relation to other provisions of the UN Model Convention and to the OECD/Inclusive Framework Pillar One/Amount A; influence of developing countries in forums of international tax coordination; the value of country positions and minority views in Model Conventions; categories of digital services; the novel option for annual net taxation in Article 12B(3) UN Model Convention; and the proposal for a UN fast-track instrument. It is not surprising that the ubiquitous digitalization of the economy has led to a widespread sense of unease in the international tax community. Practitioners and policymakers who face this issue in their day-to-day work will greatly appreciate this book’s clear explanation of how Article 12B UN Model Convention works and benefit from its consideration of how it is likely to be implemented in the international double taxation treaty network.
Cloud Computing Als Steueroase
DOWNLOAD
Author :
language : de
Publisher: GRIN Verlag
Release Date : 2015-12-07
Cloud Computing Als Steueroase written by and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-12-07 with Law categories.
Studienarbeit aus dem Jahr 2014 im Fachbereich Jura - Steuerrecht, Note: 11, Universität Augsburg, Sprache: Deutsch, Abstract: Das Jahr 1990 schreibt in vielerlei Hinsicht Geschichte. Es ist das Jahr der Wiedervereinigung Deutschlands, der Geburt des „World Wide Web“, der Beginn des „Internetzeitalters“ und der Beginn der „Dritten Globalisierungsphase“ auch bekannt als „Turbokapitalismus“. Dank dem „www“ eröffneten sich für IT-Dienstleister neue Vermarktungsmöglichkeiten. Dies ist vor allem in einer Zeit, in der die Dienstleistungsindustrie einer der führenden Wirtschaftsbereiche ist, besonders wichtig. Ohne diese Innovation wäre Outsourcing und speziell Cloud-Computing nicht denkbar gewesen. Kernbestandteil von Cloud-Computing ist das „www“. Das „www“ ist lediglich die Antwort auf die immer mehr zunehmende Verflechtung. Mit der neuesten Outsourcing-Technologie, und zwar dem Cloud-Computing, erfuhr die Wirtschaft einen weiteren Internationalisierungsschub. Dies führt vor allem im Steuerrecht zu Besteuerungsproblemen, da sich die Outsourcing- Industrie die letzten Jahre deutlich weiterentwickelt hat und sich das nationale und internationale Steuerrecht im e-Commerce Bereich kaum weiterentwickelt hat. Diesen Zustand nutzen Unternehmen, um sich Wettbewerbsvorteile zu sichern. Einige sprechen sogar von einer digitalen Steueroase. Wirft man einen Blick ins Gesetz, stellt man fest, dass eine Besteuerung nur dann möglich ist, wenn der Steuerpflichtige entweder unbeschränkt (§ 1 I EStG, § 1 I KStG), erweitert unbeschränkt (§ 1 II EStG), auf Antrag unbeschränkt (§ 1 III , § 1a EStG), beschränkt (§ 1 IV i.V.m. § 49 I EStG, § 2, 8 I 1 KStG i.V.m. § 49 I EStG) erweitert beschränkt (§ 2 bis § 5 AStG) steuerpflichtig ist. Inländische Steuerpflicht liegt vor, wenn inländische Einkünfte nach § 49 I EStG vorliegen. Von der Art der Einkunft hängt der Inlandsbezug ab. Weil diese Problematik aus internationaler Sicht analysiert wird, ist das OECD-MA von der OECD noch mit ins Boot zu holen. Bei der steuerrechtliche Betrachtung wird vornehmlich auf das OECD-MA-2008 bezug genommen. Es wird zwischen nationalem und internationalem Steuerrecht unterscheiden. In dieser Arbeit wird hauptsächlich auf das Verhältnis zwischen Deutschland und Drittstaaten mit DBA eingegangen. Einige OECD-MA Normen sind mit dem EStG nicht identisch. Es kann deshalb sein, dass auf nationaler Ebene ein Besteuerungsanspruch vorliegen könnte, aber auf internationaler Ebene nicht. Dadurch entgehen der dt. Finanzverwaltung Unsummen an Steuereinnahmen.
Cross Border Taxation Of Permanent Establishments
DOWNLOAD
Author : Andreas Waltrich
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-20
Cross Border Taxation Of Permanent Establishments written by Andreas Waltrich and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-20 with Law categories.
The permanent establishment (PE) is a legal form of cross-border direct investment whereby a business presence is maintained as an integral part of the foreign investor. Due to the growing intensity and complexity of international business relations, the PE defi¬nition and the allocation of profi¬ts between head units and PEs have become highly contentious, especially from the perspectives of the major emerging economies of the BRIC countries (Brazil, Russia, India, and China). Unsurprisingly, the potential for tax avoidance and the scrutiny of tax authorities have increased enormously. Against this background, this work illustrates and compares the OECD Model Tax Convention with country-specifi¬c source taxation rules, focusing on possible tax system changes and offering reform proposals. Emphasizing the taxable implications of the various rules upon country-speci¬fic PE concepts, the author’s treatment covers such issues and topics as the following: – the PE de¬finition of the OECD MC and from the perspective of selected countries; – allocation of business pro¬fits under the Authorised OECD Approach (AOA); – avoidance of PE status; – implementation of a service PE proposal; – construction site PEs established by subcontractors; – existence of an agency PE; and – the OECD project on Base Erosion and Profi¬t Shifting (BEPS). The author uses simulated cross-border national and treaty cases to highlight qualifi¬cation conflicts, thus reinforcing his detailed discussion of source taxation rules of business profi¬ts and relevant case law in Germany, the United States, and the BRIC states. There is also a checklist detailing how companies can avoid unintentionally setting up a PE. The author’s deeply informed proposals provide much-needed guiding tax criteria and open the way to greater feasibility and transparency in PE taxation. Because the defi¬nition of PEs has enlarged and the treatment of profi¬t allocation has become more complex, the clari¬fication of the PE concept presented in this book is of inestimable importance for lawyers, of¬ficials, policymakers, and academics concerned with international business taxation in any jurisdiction.
International Taxation Of Cloud Computing
DOWNLOAD
Author : Alexander Weisser
language : en
Publisher:
Release Date : 2020
International Taxation Of Cloud Computing written by Alexander Weisser and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
Cloud computing may be borderless, but taxes are territorial. It is easy to imagine how the two concepts can clash. Much effort has gone into harmonizing tax rules across borders with the result that many jurisdictions have very similar tax rules. Even so, taxation remains a basic expression of national sovereignty. The goal of this thesis is to examine how international tax law applies to the cross-border cloud computing business. Both, multinational providers and customers of cloud computing services are analyzed. Reflecting three traditional areas of international tax scholarship, the goal could be stated in three questions. Which jurisdictions have the right to tax? What kinds of cloud computing transactions can be taxed? What amount of the profitt is taxable? In more technical terms, this means enquiring into how the use of cloud computing affects the permanent establishment status of taxpayers, how the different kinds of cloud computing transactions are characterized under international double taxation treaties, and how the calculation of taxable cloud computing profit is affected by transfer pricing. In light of the current political events, the thesis also offers recommendations de lege lata through a systematic approach. Its first part assesses the current taxation of cloud computing. The second part evaluates whether the findings of this initial assessment conform to various superior principles of good rulemaking. It identifies which of the present tax rules ought to be adapted. The final part considers how the rules could be amended to become more compliant with the superior principles. In this way, Part I embodies the thesis, Part II the antithesis, and Part III seeks a synthesis.
The Taxation Of Permanent Establishments
DOWNLOAD
Author : Sven Hentschel
language : en
Publisher: Springer Nature
Release Date : 2021-06-26
The Taxation Of Permanent Establishments written by Sven Hentschel and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-06-26 with Law categories.
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.
The Taxation Of Fees For Technical Services On The Basis Of Article 12a Un Model Convention
DOWNLOAD
Author : David Orzechowski-Zölzer
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2024-05-21
The Taxation Of Fees For Technical Services On The Basis Of Article 12a Un Model Convention written by David Orzechowski-Zölzer and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-05-21 with Law categories.
Although rules on the allocation of taxing rights for fees for technical services have been provided for in bilateral tax treaties by African, Asian, and South American countries for decades, it was only in the 2017 update that the UN Model Tax Treaty included Article 12A on the matter, thus suggesting its inclusion in the tax treaty network of its Member States. Consequently, from a cross-border perspective, the interpretation of Article 12A is of great importance for both taxpayers and tax authorities. This book presents the first comprehensive analysis of the scope of technical services in comparison to ordinary (non-technical) services and the differentiation between Article 12A and other allocation rules of the UN Model. The book’s analysis focuses on the interpretation of the concept of technical services by examining the historical evolution of Article 12 of the OECD and UN Models and the systematic context in which it is embedded. Aspects of this analysis examined include the following: the base-erosion principle as justification for establishing source taxing rights without the physical presence of the service provider in the state in which fees for technical services arise; whether the term ‘technical’ is sufficiently defined in the Commentaries to the UN Model or whether it shall be ascribed a different meaning to increase legal certainty for tax authorities and taxpayers; relevance of the OECD Model and its Commentaries as the basis for the UN Model and its Commentaries; rules of precedence concerning the application of Article 12A in relation to the other allocation rules of the UN Model; the connection between royalties and fees for technical services; application of Article 12A UN Model to challenges arising from the digitalized economy; and the allocation of taxing rights for fees for technical services rendered in a third state. Tax treaties of selected African countries are examined, as these countries were the earliest adopters of the concept of fees for technical services into their tax treaty network. The book also provides an overview of literature and jurisprudence on country practices in Brazil, India, and other countries, as well as relevant documents of international organizations. This book provides practitioners, government officials, and academics with a deep understanding of the interpretation and application of Article 12A UN Model. It will prove of great value in preparing for tax treaty negotiations and also in informing and advising enterprises that intend to conduct business in developing countries through the provision of specialized services.
Cloud Basierte Erp Projekte Im Internationalen Steuerrecht
DOWNLOAD
Author : J.D. Becker
language : en
Publisher:
Release Date : 2021
Cloud Basierte Erp Projekte Im Internationalen Steuerrecht written by J.D. Becker and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021 with categories.
This article deals with the relevant aspects of the introduction of cloud-based Enterprise Resource Planning (ERP) systems from the perspective of international tax law.
International Taxation Of Income From Services Under Double Taxation Conventions
DOWNLOAD
Author : Marta Castelon
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-24
International Taxation Of Income From Services Under Double Taxation Conventions written by Marta Castelon and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-24 with Law categories.
The provision of international services has increased enormously, mainly due to the precipitous growth of the digital economy. Accordingly, the interpretation and application of double taxation conventions (DTCs) to income from services has become a dominant focus in the international taxation. This multiple-award-winning book is an indispensable tool for practitioners and a major contribution to the debate about tax reform. It responds to the need for a comprehensive overview of the tax opportunities and risks relating to the provision of international services. It also offers the rst in-depth analysis of the taxation of income from services vis-à-vis the multilateral instrument (MLI) resulting from the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative. With the thorough analysis of the international taxation of income from services over the last two centuries, the author sheds new light on present tax policy debates and develops workable proposals for bringing brick-and-mortar DTCs into the digital reality. With an abundance of case studies, treaty interpretations, appraisals of policy discussions, and practical solutions, the author examines every aspect of the subject, including the following: – the Model DTCs of the OECD, the United Nations, Germany, and the United States, their similarities and differences; – relationships among the MLI, the Model DTCs, and speci c DTCs; – development of the provisions dealing with services in the DTCs; – how tax authorities and courts of different countries (e.g., the United States, Germany, Brazil, India, and China) apply DTC provisions on the taxation of international services; – opportunities and risks relating to different business practices, such as the subcontracting of services provisions, the hiring-out of labour, the secondment of employees, and the engagement of contract and toll manufacturers; – practical questions about the taxation of different distribution models – from fully edged distributors to commissionaires; – challenges and proposals relating to the differentiation between various types of services under DTCs; – the permanent establishment concept; – to what extent the structure, purposes, and scope of DTCs differ from those of the General Agreement on Trade in Services (GATS); – how changes in the US Model DTC of 2016 affect international service provisions; and – proposed changes to amending the OECD and UN Model DTCs. Viable proposals to simplify DTC provisions dealing with service income and align them with current challenges such as the digital economy and the increasing volume of remote services are offered, particularly in light of the likely impact of the ‘BEPS package’ and its subsequent MLI. This book is poised to become one of the key practice resources for tax lawyers, in-house counsel, and policymakers in the coming years. Interested academics too will bene t from the author’s skill in recognizing the ongoing role of taxation fundamentals in the major revolution currently underway.