Electronic Commerce Und Internationale Unternehmensbesteuerung
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Electronic Commerce Und Internationale Unternehmensbesteuerung
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Author : Stefan Brunsbach
language : de
Publisher:
Release Date : 2003
Electronic Commerce Und Internationale Unternehmensbesteuerung written by Stefan Brunsbach and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with categories.
Internationale Unternehmensbesteuerung
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Author : Jörg Weltin
language : de
Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
Release Date : 2005
Internationale Unternehmensbesteuerung written by Jörg Weltin and has been published by Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.
Aus dem Inhalt: Allokation der Besteuerungsrechte bei der internationalen Unternehmensbesteuerung - Einfluss der veränderten Rahmenbedingungen auf die Allokation der Besteuerungsrechte - Reformalternativen für die internationale Unternehmensbesteuerung
Steuerrecht Und Digital Economy
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Author : Kolja van Lück
language : de
Publisher: LIT Verlag Münster
Release Date : 2018-10-16
Steuerrecht Und Digital Economy written by Kolja van Lück and has been published by LIT Verlag Münster this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-10-16 with categories.
"Business goes global, taxes stay local." Dies gilt insbesondere für das internationale Unternehmenssteuerrecht. Aufgrund des stetig wachsenden Digitalisierungsgrads der gesamten Wirtschaft sind sachgerechte Lösungen dringend erforderlich. Der Autor untersucht nationale und internationale Ansätze und schlägt eine grundlegende Reform der internationalen Unternehmensbesteuerung vor. Deren Grundelemente sind das Abstellen auf einen sog. economic nexus zur Bejahung steuerlicher Zugriffsrechte (wirtschaftliche Anknüpfung) und die formelhafte Aufteilung der international vereinnahmten Gewinne (formulary apportionment).
Besteuerung Von E Commerce
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Author : Gerald Toifl
language : de
Publisher:
Release Date : 2000
Besteuerung Von E Commerce written by Gerald Toifl and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Double taxation categories.
Taxation of e-commerce. Contains the final papers of the participants in the Masters program in International Tax Law at the University of Vienna in the year 1999/2000, dealing with several tax aspects of e-commerce.
Electronic Commerce And International Taxation
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Author : Richard Doernberg
language : en
Publisher: Springer
Release Date : 1998-12-30
Electronic Commerce And International Taxation written by Richard Doernberg and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-12-30 with Business & Economics categories.
`Electronic commerce' -- a broad spectrum of commercial activities carried out through the use of computers -- has arrived. But tax authorities have questioned whether existing tax principles and rules are equipped to deal with the challenges of conducting business in cyberspace. Electronic Commerce and International Taxation examines the implications of the growth of electronic commerce for domestic and international tax systems, concentrating on the conduct of electronic commerce over the Internet. it covers a wide array of activities, focusing on basic rules and policy choices. The book looks at existing tax principles, how they might apply to hypothetical transactions involving electronic commerce, and possible alternative approaches. Coverage includes: The basic principles that govern income and value added taxes an overview of the technological changes that have brought about electronic commerce a concise explanation of how and what happens when electronic commerce is conducted an examination of the ways in which businesses are using the new technology in conducting their everyday activities a discussion of the application of existing tax principles to electronic commerce an exploration of questions and problems raised by applying tax rules that evolved before electronic commerce to transactions that were then unimaginable observations and suggestions for a variety of approaches to international tax problems resulting from electronic commerce And The associated benefits and problems Because the implications of electronic commerce vary from industry to industry, this book focuses on the broad issues that span all industries. The information provided will keep tax attorneys, accountants, corporate counsel, policymakers, and academics in the field of tax law abreast of the issues posed by this hot topic and their many potential implications. This unique resource is an important part of becoming conversant in the language of a changing world.
International Taxation Of Electronic Commerce
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Author : Richard A. Westin
language : en
Publisher:
Release Date : 2007
International Taxation Of Electronic Commerce written by Richard A. Westin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Electronic commerce categories.
The bricks and mortar of commercial law as we know it are crumbling into dust. Electronic commerce sweeps away the very foundations of what was not so long ago our most solid, comfortable, and secure legal system. In its most advanced form e-commerce allows unidentified purchasers to pay obscure vendors, in `electronic cash,' for products that are often goods, services, and licenses all rolled into one. A payee may be no more than a computer that can take up `residence' anywhere at the drop of a hat; national boundaries are of no consequence whatsoever. Taxation authorities are understandably dismayed. This book, now in its second edition, is a minutely detailed overview of current reality in the worldwide huddle of revenue regimes as they try to cope with the most daunting challenge they have ever had to face. It analyzes a number of fast-moving trends in the behaviors of national taxation authorities, web-based companies, VoiP, certain low-tax (or no-tax) jurisdictions, and international organizations that have significant bearing on the future development of the taxation of e-commerce. These trends include the following: how United States domestic and international tax rules are being interpreted in the effort to accommodate e-commerce; the powerful retailers' lobby against the moratorium on U.S. state and local sales tax on Internet transactions; how VAT rules in EU countries and other jurisdictions are being restructured to accommodate international e-commerce; new theories of income and payment characterization, and in particular the influential OECD ongoing study; and the crucial discussion over what constitutes a `permanent establishment for tax purposes.
Steuerliche Aspekte Des Electronic Commerce
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Author : Lutz Fischer
language : de
Publisher: Otto Schmidt Verlag DE
Release Date : 1998
Steuerliche Aspekte Des Electronic Commerce written by Lutz Fischer and has been published by Otto Schmidt Verlag DE this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Law categories.
Fiscal aspects of e-commerce. Introduction to a scientific description of the tax treatment of electronic commerce. The book discusses basic questions of electronic commerce taxation, balance sheet methods according to commercial law and tax law and valuation of web pages, qualification of income according to national tax law, qualification of income according to treaty law, distribution of the income and property to legal independent and dependent parts of a firm, taxation of turnover of transactions in the electronic trade, obligations for documentation and cooperation of taxpayers from the point of view of the finance authorities, questions of evidence and documentation from the point of view of the auditor and possibilities of tax securing with respect to business activities on the internet regarding international developments.
Global Perspectives On E Commerce Taxation Law
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Author : Dr Subhajit Basu
language : en
Publisher: Ashgate Publishing, Ltd.
Release Date : 2013-01-28
Global Perspectives On E Commerce Taxation Law written by Dr Subhajit Basu and has been published by Ashgate Publishing, Ltd. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-28 with Business & Economics categories.
In its most advanced form, e-commerce allows unidentified purchasers to pay obscure vendors in 'electronic cash' for products that are often goods, services and licenses all rolled into one. This book considers the implications for the domestic and international tax systems of the growth of e-commerce. It covers a wide variety of activities, from discussion of the principles governing direct and indirect taxation, to explanation of the implementation and use of e-commerce on the part of businesses as well as the application of existing tax principles in this field. With its focus on the broader issues surrounding the expansion of e-commerce and its attention to the problems arising internationally in this field, Global Perspectives in E-Commerce Taxation Law will appeal to scholars worldwide.
Cross Border Taxation Of E Commerce
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Author : Björn Westberg
language : en
Publisher:
Release Date : 2002
Cross Border Taxation Of E Commerce written by Björn Westberg and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Business enterprises, Foreign categories.
International Company Taxation In The Era Of Information And Communication Technologies
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Author : Anne Schäfer
language : en
Publisher: Springer Science & Business Media
Release Date : 2007-12-18
International Company Taxation In The Era Of Information And Communication Technologies written by Anne Schäfer and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-18 with Business & Economics categories.
Anne Schäfer presents proposals for the reform of the definition of a company's residence, the definition of the permanent establishment, the possibilities of profit allocation and the methods to avoid international double taxation. In addition, the interrelations between these issues are taken into account. Amongst others, the author argues for an extension of the definition of a permanent establishment for employees working permanently abroad and for an implementation of formula apportionment in the European Union.