The Taxation of Permanent Establishments : A Critical Analysis of the Authorised OECD Approach and Its Implementation in German Tax Law under Specific Consideration of the Challenges Imposed to the PE Concept by the Digitalisation of the Economy
1st ed. 2021
Book Details
Format
Paperback / Softback
Book Series
Hallesche Schriften zur Betriebswirtschaft
ISBN-10
3658339993
ISBN-13
9783658339999
Edition
1st ed. 2021
Publisher
Springer Fachmedien Wiesbaden
Imprint
Springer Gabler
Country of Manufacture
GB
Country of Publication
GB
Publication Date
Jun 27th, 2021
Print length
500 Pages
Ksh 19,800.00
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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.
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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