International Company Taxation in the Era of Information and Communication Technologies Issues and Options for Reform /

• Main Author: Schäfer, Anne (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Wiesbaden : DUV, 2006.
• Subjects: Business.; Tax accounting.; Tax laws.; Business and Management.; Business Taxation/Tax Law.

As a result of the progress in information and communication technologies (ICT) economic activities have become less dependent on time and place. This is leading to manifold changes in economic structures. Consequently, the question is whether and to what extent the existing rules of international c...