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02783aam a2200313Ii 4500 001 EE70B384477411EC81CA9FE82DECA4DB 003 SILO 005 20211117010121 008 210410s2021 gw a b 000 0 eng d 020 $a 9783658339999 020 $a 3658339993 035 $a (OCoLC)1245657921 040 $a YDX $b eng $e rda $c YDX $d OHX $d GXR $d OCLCO $d LUI $d SILO 043 $a e-gx--- 050 4 $a K4550 $b .H46 2021 100 1 $a Hentschel, Sven, $e author. 245 14 $a The taxation of permanent establishments : $b 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 / $c Sven Hentschel. 264 1 $a Wiesbaden : $b Springer Gabler, $c [2021] 300 $a xxix, 500 pages : $b illustrations ; $c 21 cm. 490 1 $a Hallesche Schriften zur Betriebswirtschaft, $x 2628-2100 ; $v Band 37 504 $a Includes bibliographical references (pages 471-500) and index. 505 0 $a Introduction -- Overarching principles of tax policy -- Fundamentals of the taxation of permanent establishments -- The attribution of profits to permanent establishments -- Digitalisation of the economy and Its Implications for the PE concept -- Adapting the international corporate tax system to the digitalisation of the economy. 520 $a 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. About the author Sven Hentschel is a research associate at the Chair of Business Taxation (Prof. Dr. Gerhard Kraft) at the Martin-Luther-University Halle-Wittenberg. His research focuses on international business taxation and transfer pricing. 650 0 $a International business enterprises $x Law and legislation $x Law and legislation $z OECD countries. 650 0 $a International business enterprises $x Law and legislation $x Law and legislation $z Germany. 830 0 $a Hallesche Schriften zur Betriebswirtschaft ; $v Bd. 37. 941 $a 1 952 $l OVUX522 $d 20221018013206.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=EE70B384477411EC81CA9FE82DECA4DBInitiate Another SILO Locator Search