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Titlebook: International Company Taxation in the Era of Information and Communication Technologies; Issues and Options f Anne Sch?fer Book 2006 Gabler

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發(fā)表于 2025-3-21 17:10:21 | 只看該作者 |倒序?yàn)g覽 |閱讀模式
書目名稱International Company Taxation in the Era of Information and Communication Technologies
副標(biāo)題Issues and Options f
編輯Anne Sch?fer
視頻videohttp://file.papertrans.cn/472/471335/471335.mp4
圖書封面Titlebook: International Company Taxation in the Era of Information and Communication Technologies; Issues and Options f Anne Sch?fer Book 2006 Gabler
描述The increased use of information and communication technologies (ICT) is leading to noticeable changes within the organisational structure of the economy. Geographical distances within companies as well as between companies and their customers can be bridged more easily with the use of ICT. Thus, economic activities are less dependent on time and place. Taking into account the manifold changes in the economic structures, it has to be questioned whether and to what extent the current rules of international company taxation are still applicable in a reasonable way. With regard to this issue, a need for the development of suitable reform approaches covering the whole system of international taxation still existed. The doctoral thesis of Mrs. Schafer provides a major contribution to fulfill this need. Mrs. Schafer has worked out in a very comprehensive way the creation of new organizational structures as well as the resulting implications on tax law and the system of international taxation. Moreover, the existing literature on the subject at hand has been analyzed in a competent way. The special merit of the doctoral thesis of Mrs. Schafer consists in elaborating reform proposals for i
出版日期Book 2006
關(guān)鍵詞Besteuerung; Betriebsst?tte; E-Commerce; Formelhafte Gewinnaufteilung; Internationale Unternehmensbesteu
版次1
doihttps://doi.org/10.1007/978-3-8350-9138-2
isbn_softcover978-3-8350-0311-8
isbn_ebook978-3-8350-9138-2
copyrightGabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2006
The information of publication is updating

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沙發(fā)
發(fā)表于 2025-3-21 23:25:08 | 只看該作者
Fundamental Concepts of International Taxation,s and principles of international income taxation which are relevant to the following analysis. After outlining the general framework of international income taxation, each field of international taxation is described in more detail.
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Normative Criteria for Optimal Taxation,The theoretical framework underlying the following analysis consists of basic normative criteria for an optimal taxation which are shown in figure 5.1 below.. The normative criteria are used to evaluate the current tax regulations and to recommend possible reforms.
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發(fā)表于 2025-3-22 20:19:07 | 只看該作者
Summary,The aim of this thesis was to compile the principal effects and issues of international company taxation resulting from the increased use of ICT and to develop suitable reforms if required.
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978-3-8350-0311-8Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2006
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f the economy. Geographical distances within companies as well as between companies and their customers can be bridged more easily with the use of ICT. Thus, economic activities are less dependent on time and place. Taking into account the manifold changes in the economic structures, it has to be qu
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