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

• Κύριος συγγραφέας: Schäfer, Anne (Συγγραφέας)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Wiesbaden : DUV, 2006.
• Θέματα: 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...

Πίνακας περιεχομένων:

• Changes to Economic Structures Through ICT
• Fundamental Concepts of International Taxation
• International Tax Planning in the Era of ICT
• Normative Criteria for Optimal Taxation
• Application of International Tax Law to the Changed Organisational Structures
• Reforming International Taxation
• Summary.