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
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Wiesbaden
Springer Gabler
[2021]
|
| Schriftenreihe: | Hallesche Schriften zur Betriebswirtschaft
Band 37 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | xxix, 500 Seiten Diagramme |
| ISBN: | 9783658339999 3658339993 |
Internformat
MARC
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| 245 | 1 | 0 | |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 Seiten |b Diagramme | ||
| 336 | |b txt |2 rdacontent | ||
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| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Hallesche Schriften zur Betriebswirtschaft |v Band 37 | |
| 490 | 0 | |a Research | |
| 610 | 2 | 7 | |a OECD |t OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung |0 (DE-588)4358384-2 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Multinationales Unternehmen |0 (DE-588)4075092-9 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Betriebsstätte |0 (DE-588)4145066-8 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Internationales Steuerrecht |0 (DE-588)4027451-2 |2 gnd |9 rswk-swf |
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| 655 | 7 | |0 (DE-588)4113937-9 |a Hochschulschrift |2 gnd-content | |
| 689 | 0 | 0 | |a Deutschland |0 (DE-588)4011882-4 |D g |
| 689 | 0 | 1 | |a OECD |t OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung |0 (DE-588)4358384-2 |D u |
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| 776 | 0 | 8 | |i Erscheint auch als |n Online-Ausgabe |z 978-3-658-34000-1 |
| 830 | 0 | |a Hallesche Schriften zur Betriebswirtschaft |v Band 37 |w (DE-604)BV042501643 |9 37 | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-032716752 | ||
Datensatz im Suchindex
| _version_ | 1804182505672146944 |
|---|---|
| adam_text | CONTENTS
A.
INTRODUCTION
..............................................................................................
1
I.
CONTEXT
........................................................................................
1
II.
OBJECTIVES
AND
RESEARCH
APPROACH
...........................................
7
III.
STRUCTURE
......................................................................................
10
B.
OVERARCHING
PRINCIPLES
OF
TAX
POLICY
...................................................
15
I.
PRELIMINARY
REMARKS
.................................................................
15
II.
EQUITY
..........................................................................................
16
1.
DIMENSIONS
OF
EQUITY
..........................................................
16
2.
INTER-NATION
EQUITY
..............................................................
17
A.
FUNDAMENTAL
CONCEPT
..................................................
17
B.
SIGNIFICANCE
FOR
THE
SUBJECT
UNDER
INVESTIGATION
........
20
3.
INTER-TAXPAYER
EQUITY
..........................................................
21
A.
FUNDAMENTAL
CONCEPT
...................................................
21
B.
SIGNIFICANCE
FOR
THE
SUBJECT
UNDER
INVESTIGATION
........
24
III.
NEUTRALITY
....................................................................................
25
1.
FUNDAMENTAL
CONCEPT
..........................................................
25
2.
CAPITAL
EXPORT
NEUTRALITY
....................................................
27
3.
CAPITAL
IMPORT
NEUTRALITY
....................................................
28
4.
CAPITAL
OWNERSHIP
NEUTRALITY
.............................................
29
5.
SIGNIFICANCE
FOR
THE
SUBJECT
UNDER
INVESTIGATION
...............
30
IV.
EFFICIENCY
....................................................................................
30
1.
FUNDAMENTAL
CONCEPT
..........................................................
30
2.
SIGNIFICANCE
FOR
THE
SUBJECT
UNDER
INVESTIGATION
...............
32
V.
CERTAINTY
AND
SIMPLICITY
............................................................
32
1.
FUNDAMENTAL
CONCEPT
..........................................................
32
IX
X
CONTENTS
2.
SIGNIFICANCE
FOR
THE
SUBJECT
UNDER
INVESTIGATION
...............
34
VI.
EFFECTIVENESS
AND
FAIRNESS
..........................................................
35
1.
FUNDAMENTAL
CONCEPT
..........................................................
35
2.
SIGNIFICANCE
FOR
THE
SUBJECT
UNDER
INVESTIGATION
...............
36
VII.
FLEXIBILITY
....................................................................................
36
1.
FUNDAMENTAL
CONCEPT
..........................................................
36
2.
SIGNIFICANCE
FOR
THE
SUBJECT
UNDER
INVESTIGATION
................
37
C.
FUNDAMENTALS
OF
THE
TAXATION
OF
PERMANENT
ESTABLISHMENTS
........
39
I.
HISTORICAL
DEVELOPMENT
OF
THE
PE
CONCEPT
...............................
39
1.
ORIGINS
OF
THE
PE
CONCEPT
...................................................
39
2.
ADOPTION
OF
THE
PE
CONCEPT
IN
INTERNATIONAL
TAX
TREATIES
................................................................................
40
3.
THE
EMERGENCE
OF
THE
OECD
MODEL
TAX
CONVENTION
....
42
4.
THE
BEPS
PROJECT
AND
ITS
IMPLICATIONS
FOR
THE
PE
CONCEPT
.................................................................................
43
II.
RATIONALE
AND
JUSTIFICATION
UNDERLYING
THE
PE
CONCEPT
...........
44
III.
PE
DEFINITION
UNDER
GERMAN
TAX
LAW
......................................
47
1.
CONCEPTUAL
FOUNDATION
.........................................................
47
2.
ESSENTIAL
CHARACTERISTICS
OF
A
PE
UNDER
SECTION
12
GFC
......................................................................................
49
A.
PLACE
OF
BUSINESS
OR
FACILITY
.......................................
49
(1)
PHYSICAL
PRESENCE
.................................................
49
(2)
RIGHT
OF
DISPOSAL
.................................................
50
B.
FIXED
NATURE
..................................................................
51
C.
SERVING
THE
BUSINESS
OF
THE
ENTERPRISE
........................
53
(1)
GENERAL
ELEMENTS
.................................................
53
(2)
PRESENCE
OF
PERSONNEL
.........................................
54
3.
POSITIVE
LIST
INDICATING
A
PE
...............................................
55
4.
SPECIAL
PE
CASES
..................................................................
56
A.
BUILDING
SITES
OR
CONSTRUCTIONS
OR
INSTALLATION
PROJECTS
.........................................................................
56
B.
SERVER
PE
.....................................................................
57
C.
SERVICE
PE
...................................................................
60
5.
PERMANENT
REPRESENTATIVE
...................................................
61
IV.
PE
DEFINITION
UNDER
TAX
TREATY
LAW
.........................................
62
1.
CONCEPTUAL
FOUNDATIONS
OF
TAX
TREATY
LAW
.......................
62
A.
RELATION
OF
TAX
TREATY
LAW
AND
GERMAN
DOMESTIC
LAW
.......................................................
62
CONTENTS
XI
B.
OBJECTIVE
OF
THE
PE
DEFINITION
UNDER
TREATY
LAW
....
64
C.
RELEVANCE
OF
THE
OECD
MC
COMMENTARY
.................
65
(1)
RATIONAL
AND
USE
.................................................
65
(2)
RELATIONS
WITH
PREVIOUS
VERSIONS
......................
66
2.
STRUCTURE
OF
ARTICLE
5
OECD
MC
.....................................
67
3.
ESSENTIAL
CHARACTERISTICS
OF
A
PE
UNDER
ARTICLE
5
OECD-MC
...........................................................................
69
A.
PLACE
OF
BUSINESS
..........................................................
69
(1)
PHYSICAL
PRESENCE
.................................................
69
(2)
RIGHT
OF
DISPOSAL
.................................................
69
B.
FIXED
NATURE
.................................................................
71
C.
CARRYING
ON
BUSINESS
OF
THE
ENTERPRISE
......................
72
(1)
GENERAL
ELEMENTS
.................................................
72
(2)
PRESENCE
OF
HUMAN
BEINGS
..................................
73
4.
POSITIVE
LIST
INDICATING
A
PE
...............................................
75
5.
PREPARATORY
OR
AUXILIARY
ACTIVITIES
....................................
76
A.
CONCEPTUAL
APPROACH
..................................................
76
B.
CHANGES
THROUGH
THE
BEPS
PROJECT
............................
77
C.
DEVIATIONS
OF
GERMAN
NATIONAL
LAW
FROM
OECD
APPROACH
.......................................................................
79
6.
SPECIAL
PE
CASES
.................................................................
80
A.
BUILDING
SITES
OR
CONSTRUCTIONS
OR
INSTALLATION
PROJECTS
.........................................................................
80
(1)
CONCEPTUAL
APPROACH
.........................................
80
(2)
CHANGES
THROUGH
THE
BEPS
PROJECT
.....................
81
(3)
DEVIATIONS
OF
GERMAN
NATIONAL
LAW
FROM
OECD
APPROACH
.......................................
82
B.
SERVER
PE
.....................................................................
83
(1)
CONCEPTUAL
APPROACH
.........................................
83
(2)
CHANGES
THROUGH
THE
BEPS
PROJECT
.....................
87
(3)
DEVIATIONS
OF
GERMAN
NATIONAL
LAW
FROM
OECD
APPROACH
.......................................
88
C.
AGENT
PES
.....................................................................
88
(1)
CONCEPTUAL
APPROACH
.........................................
88
(2)
CHANGES
THROUGH
THE
BEPS
PROJECT
.....................
90
(3)
DEVIATIONS
OF
GERMAN
NATIONAL
LAW
FROM
OECD
APPROACH
.......................................
93
D.
SERVICE
PE
...................................................................
94
7.
IMPLEMENTATION
OF
BEPS
ACTION
7
OUTCOMES
VIA
MLI
...
96
XII
CONTENTS
A.
PURPOSE
OF
THE
MLI
......................................................
96
B.
IMPLEMENTATION
PROCESS
OF
THE
MLI
............................
98
C.
GERMAN
MLI
POSITION
...................................................
101
V.
INTERIM
CONCLUSION
......................................................................
102
D.
THE
ATTRIBUTION
OF
PROFITS
TO PERMANENT
ESTABLISHMENTS
................
107
I.
THE
ATTRIBUTION
OF
PROFITS
TO
PES
UNDER
TAX
TREATY
LAW
..........
107
1.
SPECIFICS
OF
PROFIT
ATTRIBUTION
IN
THE
PE
CONTEXT
.............
107
2.
METHODS
OF
PROFIT
ATTRIBUTION
.............................................
108
A.
PRELIMINARY
REMARKS
.....................................................
108
B.
DIRECT
METHOD
..............................................................
109
C.
INDIRECT
METHOD
............................................................
110
3.
INTERPRETATION
OF
ARTICLE
7
OECD
MC
(PRE-2010
VERSION)
.................................................................................
112
A.
RELATIONSHIP
BETWEEN
ARTICLE
7(2)
AND
ARTICLE
7(3)
OECD
MC
............................................................
112
B.
INTERPRETATION
OF
THE
TERM
PROFITS
OF
AN
ENTERPRISE
..........................................................
114
(1)
PRELIMINARY
REMARKS
...........................................
114
(2)
RELEVANT
BUSINESS
ACTIVITY
APPROACH
..................
114
(3)
FUNCTIONALLY
SEPARATE
ENTITY
APPROACH
.............
115
4.
IMPLEMENTATION
OF
THE
AUTHORISED
OECD
APPROACH
.......
116
A.
DEVELOPMENT
OF
THE
AUTHORISED
OECD
APPROACH
....
116
(1)
PE
REPORT
2008
AND
ITS
IMPLICATIONS
FOR
ARTICLE
7
OECD
MC
......................................
116
(2)
OVERVIEW
OF
THE
MODIFICATIONS
TO
ARTICLE
7
OECDMC
............................................................
118
B.
THE
2-STEP
APPROACH
OF
THE
AOA
...............................
120
(1)
CONCEPTUAL
APPROACH
..........................................
120
(2)
STEP
1:
HYPOTHESISING
THE
PE
AS
A
SEPARATE
AND
INDEPENDENT
ENTERPRISE
................................
122
(3)
STEP
2:
PRICING
OF
DEALINGS
................................
157
5.
DOCUMENTATION
REQUIREMENTS
.............................................
179
A.
PRELIMINARY
REMARKS
....................................................
179
B.
THREE-TIERED
APPROACH
TO
TRANSFER
PRICING
DOCUMENTATION
..............................................................
181
(1)
MASTER
FILE
..........................................................
181
(2)
LOCAL
FILE
............................................................
182
(3)
COUNTRY-BY-COUNTRY
REPORTING
..........................
183
CONTENTS
XIII
C.
EVALUATION
OF
THE
DOCUMENTATION
REQUIREMENTS
........
188
II.
THE
ATTRIBUTION
OF
PROFITS
TO
PES
UNDER
NATIONAL
TAX
LAW
....
192
1.
NEED
FOR
NATIONAL
IMPLEMENTATION
OF
THE
AOA
APPROACH
.............................................................................
192
2.
IMPLEMENTATION
OF
THE
AOA
APPROACH
IN
SECTION
1
ETRA
..................................................................................
193
A.
CONCEPTUAL
APPROACH
...................................................
193
B.
EXTENSION
OF
THE
SCOPE
OF
APPLICATION
OF
SECTION
1
ETRA
TO
PES
...........................................
193
C.
HYPOTHESISING
THE
PE
AS
A
SEPARATE
AND
INDEPENDENT
ENTERPRISE
.........................................
195
3.
THE
2-STEP
APPROACH
ACCORDING
TO
SECTION
1(5)
SENTENCE
3
AND
4
ETRA
IN
CONJUNCTION
WITH
THE
PROVISIONS
OF
THE
BSGAV
......................................
196
A.
PRELIMINARY
REMARKS
....................................................
196
B.
STEP
1:
HYPOTHESISING
THE
PE
AS
A
SEPARATE
AND
INDEPENDENT
ENTERPRISE
.........................................
197
(1)
ATTRIBUTION
OF
PEOPLE
FUNCTIONS
..........................
197
(2)
ATTRIBUTION
OF
ASSETS
...........................................
205
(3)
ATTRIBUTION
OF
AN
ENTERPRISE
S
BUSINESS
TRANSACTIONS
........................................................
221
(4)
ATTRIBUTION
OF
OPPORTUNITIES
AND
RISKS
...............
225
(5)
ATTRIBUTION
OF
FREE
CAPITAL
..................................
229
(6)
ATTRIBUTION
OF
REMAINING
LIABILITY
ITEMS
AND
FINANCING
EXPENSES
......................................
238
C.
STEP
2:
RECOGNITION
AND
PRICING
OF
DEALINGS
...............
247
(1)
RECOGNITION
OF
DEALINGS
.....................................
247
(2)
DETERMINATION
OF
TRANSFER
PRICES
FOR
PE
S
BUSINESS
RELATIONS ............................................
253
D.
INTERIM
CONCLUSION
......................................................
262
4.
RESTRICTED
APPLICABILITY
OF
THE
GERMAN
AOA
PRINCIPLES
.............................................................................
266
A.
ISSUES
ARISING
FROM
DIVERGENT
GERMAN
TAX
TREATY
NETWORK
............................................................
266
B.
CLASSIFICATION
OF
THE
GERMAN
TAX
TREATY
NETWORK
....
266
(1)
TAX
TREATIES
FOLLOWING
THE
WORDING
OF
ARTICLE
7
OECD
MC
2010
..............................
266
(2)
INTERPRETATION
OF
THE
DIFFERENT
TAX
TREATIES
........
268
C.
THE
ESCAPE
CLAUSE
......................................................
270
XIV
CONTENTS
(1)
BACKGROUND
..........................................................
270
(2)
REQUIREMENTS
FOR
THE
APPLICATION
OF
THE
ESCAPE
CLAUSE
...........................................
274
(3)
APPLICATION
WITH
RESPECT
TO
NON-TAX
TREATY
STATES
........................................................
282
D.
INTERIM
CONCLUSION
......................................................
282
5.
DOCUMENTATION
REQUIREMENTS
UNDER
GERMAN
NATIONAL
LAW
................................................................
284
A.
EVOLUTION
OF
DOCUMENTATION
REQUIREMENTS
IN
GERMANY
...................................................................
284
(1)
LANDMARK
DECISION
OF
THE
GERMAN
FEDERAL
TAX
COURT
..............................................................
284
(2)
ADDITIONAL
DOCUMENTATION
REQUIREMENTS
FOR
DEALINGS
..........................................................
285
(3)
MODIFICATIONS
THROUGH
BEPS
ACTION
13
.............
285
B.
THE
OBLIGATION
TO
PREPARE
AUXILIARY
AND
ANCILLARY
ACCOUNTS
...............................................
287
C.
DOCUMENTATION
REQUIREMENTS
IN
ACCORDANCE
WITH
SECTION
90(3)
GFC
...............................................
288
(1)
LOCAL
FILE
............................................................
288
(2)
MASTER
FILE
..........................................................
291
(3)
SUBMISSION
REQUIREMENTS
AND
PENALTIES
.............
292
D.
CBC
REPORTING
..............................................................
294
(1)
OBLIGATION
TO
SUBMIT
A
CBC
REPORT
...................
294
(2)
REQUIRED
INFORMATION
.........................................
296
(3)
TREATMENTS
OF
PES
IN
THE
CBC
REPORT
...............
297
(4)
SUBMISSION
REQUIREMENTS
AND
PENALTIES
.............
299
(5)
COMPARISON
TO
THE
OECD
APPROACH
..................
300
E.
EVALUATION
OF
THE
DOCUMENTATION
REQUIREMENTS
........
306
E.
DIGITALISATION
OF
THE
ECONOMY
AND
ITS
IMPLICATIONS
FOR
THE
PE
CONCEPT
......................................................................................................
309
I.
TAX
CHALLENGES
ARISING
FROM
THE
DIGITALISATION
OF
THE
ECONOMY
...........................................................................
309
1.
PRELIMINARY
REMARKS
..........................................................
309
2.
COMMON
CHARACTERISTICS
OF
DIGITALISED
BUSINESS
MODELS
AND
THEIR
TAX
IMPLICATIONS
......................................
312
3.
CLASSIFICATION
OF
DIGITALISED
BUSINESS
MODELS
...................
315
4.
VALUE
CREATION
IN
THE
DIGITAL
ECONOMY
..............................
319
CONTENTS
XV
II.
BEPS
ACTION
POINTS
AFFECTING
TAXATION
OF
PE
S
......................
322
1.
PRELIMINARY
REMARKS
..........................................................
322
2.
BEPS
ACTION
7:
PREVENTION
OF
THE
AVOIDANCE
OF
THE
PE
STATUS
...................................................................
325
3.
BEPS
ACTIONS
8-10:
ALIGNING
TRANSFER
PRICING
OUTCOMES
WITH
VALUE
CREATION
....................................
328
4.
BEPS
ACTION
3:
DESIGNING
EFFECTIVE
CFC
RULES
...............
330
5.
EVALUATION
OF
THE
EFFECTIVENESS
OF
THE
BEPS
ACTIONS
..........
331
III.
CASE
STUDIES
ILLUSTRATING
THE
CHALLENGES
ARISING
FROM
THE
DIGITALISATION
OF
THE
ECONOMY
FOR
THE
PE
CONCEPT
........................................................................................
334
1.
CASE
STUDY
1:
ONLINE
RETAILER
.............................................
334
A.
FACTS
OF
THE
CASE
..........................................................
334
B.
NEXUS
IN
MARKET
JURISDICTION
.......................................
335
C.
PROFIT
ATTRIBUTION
TO
MARKET
JURISDICTION
.....................
338
D.
EVALUATION
.....................................................................
340
2.
CASE
STUDY
2:
ONLINE
ADVERTISER
.......................................
341
A.
FACTS
OF
THE
CASE
..........................................................
341
B.
NEXUS
IN
MARKET
JURISDICTION
.......................................
342
C.
PROFIT
ATTRIBUTION
TO
MARKET
JURISDICTION
.....................
347
D.
EVALUATION
.....................................................................
347
IV.
TAXING
THE
DIGITALISED
ECONOMY
...............................................
348
1.
THE
UNDERLYING
PROBLEM
....................................................
348
2.
DIFFERENT
VIEWS
BY
THE
MEMBERS
OF
THE
INCLUSIVE
FRAMEWORK
...........................................................................
350
3.
UNILATERAL
ACTIONS
INTRODUCED
BY
COUNTRIES
......................
351
4.
THE
NEED
FOR
A
COMMON
APPROACH
....................................
357
F.
ADAPTING
THE
INTERNATIONAL
CORPORATE
TAX
SYSTEM
TO
THE
DIGITALISATION
OF
THE
ECONOMY
..........................................
361
I.
WHERE
DO
WE
STAND
IN
THE
ONGOING
DEBATE
............................
361
II.
OVERVIEW
OF
PILLAR
ONE
BLUEPRINT
.............................................
366
1.
CONCEPTUAL
FOUNDATION
........................................................
366
2.
NEW
TAXING
RIGHT
(AMOUNT
A)
.........................................
368
A.
SCOPE
.............................................................................
368
B.
NEXUS
.............................................................................
370
C.
REVENUE
SOURCING
RULES
................................................
371
3.
NEW
PROFIT
ALLOCATION
RULES
(AMOUNT
A
AND
B)
...............
372
A.
AMOUNT
A
......................................................................
372
XVI
CONTENTS
(1)
OVERVIEW
..............................................................
372
(2)
TAX
BASE
DETERMINATION
.....................................
372
(3)
THE
FORMULA
TO
DETERMINE
THE
QUANTUM
OF
AMOUNT
A
........................................................
373
(4)
ELIMINATION
OF
DOUBLE
TAXATION
........................
374
B.
AMOUNT
B
......................................................................
375
4.
TAX
CERTAINTY
.......................................................................
376
III.
ASSESSMENT
OF
PILLAR
ONE
BLUEPRINT
IN
LIGHT
OF
THE
OVERARCHING
PRINCIPLES
OF
TAX
POLICY
............................
377
1.
PRELIMINARY
REMARKS
..........................................................
377
2.
EQUITY
..................................................................................
378
A.
INTER-NATION
EQUITY
......................................................
378
(1)
SCOPE
AND
NEXUS
.................................................
378
(2)
PROFIT
ALLOCATION
RULES
.......................................
381
(3)
INTERIM
CONCLUSION
...............................................
383
B.
INTER-TAXPAYER
EQUITY
...................................................
385
(1)
SCOPE
AND
NEXUS
.................................................
385
(2)
PROFIT
ALLOCATION
RULES
.......................................
386
(3)
INTERIM
CONCLUSION
...............................................
388
3.
NEUTRALITY
.............................................................................
389
A.
SCOPE
AND
NEXUS
..........................................................
389
B.
PROFIT
ALLOCATION
RULES
.................................................
391
C.
INTERIM
CONCLUSION
......................................................
392
4.
EFFICIENCY
.............................................................................
393
A.
SCOPE
AND
NEXUS
..........................................................
393
B.
PROFIT
ALLOCATION
RULES
.................................................
394
C.
INTERIM
CONCLUSION
......................................................
395
5.
CERTAINTY
AND
SIMPLICITY
....................................................
395
A.
SCOPE
AND
NEXUS
..........................................................
395
B.
PROFIT
ALLOCATION
RULES
.................................................
398
C.
INTERIM
CONCLUSION
......................................................
400
6.
EFFECTIVENESS
AND
FAIRNESS
...................................................
401
A.
SCOPE
AND
NEXUS
..........................................................
401
B.
PROFIT
ALLOCATION
RULES
.................................................
403
C.
INTERIM
CONCLUSION
......................................................
407
7.
FLEXIBILITY
.............................................................................
408
A.
SCOPE
AND
NEXUS
..........................................................
408
B.
PROFIT
ALLOCATION
RULES
.................................................
408
C.
INTERIM
CONCLUSION
......................................................
410
CONTENTS
XVII
8.
OVERALL
EVALUATION
.............................................................
410
IV.
RECOMMENDATIONS
FOR
REMAINING
WORK
.....................................
413
1.
SCOPE
OF
AMOUNT
A
............................................................
413
2.
NEW
NEXUS
RULE
UNDER
AMOUNT
A
.....................................
415
3.
TAX
BASE
DETERMINATION
......................................................
417
4.
REVENUE
SOURCING
RULES
....................................................
418
5.
SEGMENTATION
FRAMEWORK
..................................................
419
6.
IMPLEMENTATION
AND
ADMINISTRATION
....................................
420
G.
CONCLUSION
..............................................................................................
423
ANNEX
.................................................................................................................
429
REFERENCES
.........................................................................................................
471
|
| adam_txt |
CONTENTS
A.
INTRODUCTION
.
1
I.
CONTEXT
.
1
II.
OBJECTIVES
AND
RESEARCH
APPROACH
.
7
III.
STRUCTURE
.
10
B.
OVERARCHING
PRINCIPLES
OF
TAX
POLICY
.
15
I.
PRELIMINARY
REMARKS
.
15
II.
EQUITY
.
16
1.
DIMENSIONS
OF
EQUITY
.
16
2.
INTER-NATION
EQUITY
.
17
A.
FUNDAMENTAL
CONCEPT
.
17
B.
SIGNIFICANCE
FOR
THE
SUBJECT
UNDER
INVESTIGATION
.
20
3.
INTER-TAXPAYER
EQUITY
.
21
A.
FUNDAMENTAL
CONCEPT
.
21
B.
SIGNIFICANCE
FOR
THE
SUBJECT
UNDER
INVESTIGATION
.
24
III.
NEUTRALITY
.
25
1.
FUNDAMENTAL
CONCEPT
.
25
2.
CAPITAL
EXPORT
NEUTRALITY
.
27
3.
CAPITAL
IMPORT
NEUTRALITY
.
28
4.
CAPITAL
OWNERSHIP
NEUTRALITY
.
29
5.
SIGNIFICANCE
FOR
THE
SUBJECT
UNDER
INVESTIGATION
.
30
IV.
EFFICIENCY
.
30
1.
FUNDAMENTAL
CONCEPT
.
30
2.
SIGNIFICANCE
FOR
THE
SUBJECT
UNDER
INVESTIGATION
.
32
V.
CERTAINTY
AND
SIMPLICITY
.
32
1.
FUNDAMENTAL
CONCEPT
.
32
IX
X
CONTENTS
2.
SIGNIFICANCE
FOR
THE
SUBJECT
UNDER
INVESTIGATION
.
34
VI.
EFFECTIVENESS
AND
FAIRNESS
.
35
1.
FUNDAMENTAL
CONCEPT
.
35
2.
SIGNIFICANCE
FOR
THE
SUBJECT
UNDER
INVESTIGATION
.
36
VII.
FLEXIBILITY
.
36
1.
FUNDAMENTAL
CONCEPT
.
36
2.
SIGNIFICANCE
FOR
THE
SUBJECT
UNDER
INVESTIGATION
.
37
C.
FUNDAMENTALS
OF
THE
TAXATION
OF
PERMANENT
ESTABLISHMENTS
.
39
I.
HISTORICAL
DEVELOPMENT
OF
THE
PE
CONCEPT
.
39
1.
ORIGINS
OF
THE
PE
CONCEPT
.
39
2.
ADOPTION
OF
THE
PE
CONCEPT
IN
INTERNATIONAL
TAX
TREATIES
.
40
3.
THE
EMERGENCE
OF
THE
OECD
MODEL
TAX
CONVENTION
.
42
4.
THE
BEPS
PROJECT
AND
ITS
IMPLICATIONS
FOR
THE
PE
CONCEPT
.
43
II.
RATIONALE
AND
JUSTIFICATION
UNDERLYING
THE
PE
CONCEPT
.
44
III.
PE
DEFINITION
UNDER
GERMAN
TAX
LAW
.
47
1.
CONCEPTUAL
FOUNDATION
.
47
2.
ESSENTIAL
CHARACTERISTICS
OF
A
PE
UNDER
SECTION
12
GFC
.
49
A.
PLACE
OF
BUSINESS
OR
FACILITY
.
49
(1)
PHYSICAL
PRESENCE
.
49
(2)
RIGHT
OF
DISPOSAL
.
50
B.
FIXED
NATURE
.
51
C.
SERVING
THE
BUSINESS
OF
THE
ENTERPRISE
.
53
(1)
GENERAL
ELEMENTS
.
53
(2)
PRESENCE
OF
PERSONNEL
.
54
3.
POSITIVE
LIST
INDICATING
A
PE
.
55
4.
SPECIAL
PE
CASES
.
56
A.
BUILDING
SITES
OR
CONSTRUCTIONS
OR
INSTALLATION
PROJECTS
.
56
B.
SERVER
PE
.
57
C.
SERVICE
PE
.
60
5.
PERMANENT
REPRESENTATIVE
.
61
IV.
PE
DEFINITION
UNDER
TAX
TREATY
LAW
.
62
1.
CONCEPTUAL
FOUNDATIONS
OF
TAX
TREATY
LAW
.
62
A.
RELATION
OF
TAX
TREATY
LAW
AND
GERMAN
DOMESTIC
LAW
.
62
CONTENTS
XI
B.
OBJECTIVE
OF
THE
PE
DEFINITION
UNDER
TREATY
LAW
.
64
C.
RELEVANCE
OF
THE
OECD
MC
COMMENTARY
.
65
(1)
RATIONAL
AND
USE
.
65
(2)
RELATIONS
WITH
PREVIOUS
VERSIONS
.
66
2.
STRUCTURE
OF
ARTICLE
5
OECD
MC
.
67
3.
ESSENTIAL
CHARACTERISTICS
OF
A
PE
UNDER
ARTICLE
5
OECD-MC
.
69
A.
PLACE
OF
BUSINESS
.
69
(1)
PHYSICAL
PRESENCE
.
69
(2)
RIGHT
OF
DISPOSAL
.
69
B.
FIXED
NATURE
.
71
C.
CARRYING
ON
BUSINESS
OF
THE
ENTERPRISE
.
72
(1)
GENERAL
ELEMENTS
.
72
(2)
PRESENCE
OF
HUMAN
BEINGS
.
73
4.
POSITIVE
LIST
INDICATING
A
PE
.
75
5.
PREPARATORY
OR
AUXILIARY
ACTIVITIES
.
76
A.
CONCEPTUAL
APPROACH
.
76
B.
CHANGES
THROUGH
THE
BEPS
PROJECT
.
77
C.
DEVIATIONS
OF
GERMAN
NATIONAL
LAW
FROM
OECD
APPROACH
.
79
6.
SPECIAL
PE
CASES
.
80
A.
BUILDING
SITES
OR
CONSTRUCTIONS
OR
INSTALLATION
PROJECTS
.
80
(1)
CONCEPTUAL
APPROACH
.
80
(2)
CHANGES
THROUGH
THE
BEPS
PROJECT
.
81
(3)
DEVIATIONS
OF
GERMAN
NATIONAL
LAW
FROM
OECD
APPROACH
.
82
B.
SERVER
PE
.
83
(1)
CONCEPTUAL
APPROACH
.
83
(2)
CHANGES
THROUGH
THE
BEPS
PROJECT
.
87
(3)
DEVIATIONS
OF
GERMAN
NATIONAL
LAW
FROM
OECD
APPROACH
.
88
C.
AGENT
PES
.
88
(1)
CONCEPTUAL
APPROACH
.
88
(2)
CHANGES
THROUGH
THE
BEPS
PROJECT
.
90
(3)
DEVIATIONS
OF
GERMAN
NATIONAL
LAW
FROM
OECD
APPROACH
.
93
D.
SERVICE
PE
.
94
7.
IMPLEMENTATION
OF
BEPS
ACTION
7
OUTCOMES
VIA
MLI
.
96
XII
CONTENTS
A.
PURPOSE
OF
THE
MLI
.
96
B.
IMPLEMENTATION
PROCESS
OF
THE
MLI
.
98
C.
GERMAN
MLI
POSITION
.
101
V.
INTERIM
CONCLUSION
.
102
D.
THE
ATTRIBUTION
OF
PROFITS
TO PERMANENT
ESTABLISHMENTS
.
107
I.
THE
ATTRIBUTION
OF
PROFITS
TO
PES
UNDER
TAX
TREATY
LAW
.
107
1.
SPECIFICS
OF
PROFIT
ATTRIBUTION
IN
THE
PE
CONTEXT
.
107
2.
METHODS
OF
PROFIT
ATTRIBUTION
.
108
A.
PRELIMINARY
REMARKS
.
108
B.
DIRECT
METHOD
.
109
C.
INDIRECT
METHOD
.
110
3.
INTERPRETATION
OF
ARTICLE
7
OECD
MC
(PRE-2010
VERSION)
.
112
A.
RELATIONSHIP
BETWEEN
ARTICLE
7(2)
AND
ARTICLE
7(3)
OECD
MC
.
112
B.
INTERPRETATION
OF
THE
TERM
'
PROFITS
OF
AN
ENTERPRISE
'
.
114
(1)
PRELIMINARY
REMARKS
.
114
(2)
RELEVANT
BUSINESS
ACTIVITY
APPROACH
.
114
(3)
FUNCTIONALLY
SEPARATE
ENTITY
APPROACH
.
115
4.
IMPLEMENTATION
OF
THE
AUTHORISED
OECD
APPROACH
.
116
A.
DEVELOPMENT
OF
THE
AUTHORISED
OECD
APPROACH
.
116
(1)
PE
REPORT
2008
AND
ITS
IMPLICATIONS
FOR
ARTICLE
7
OECD
MC
.
116
(2)
OVERVIEW
OF
THE
MODIFICATIONS
TO
ARTICLE
7
OECDMC
.
118
B.
THE
2-STEP
APPROACH
OF
THE
AOA
.
120
(1)
CONCEPTUAL
APPROACH
.
120
(2)
STEP
1:
HYPOTHESISING
THE
PE
AS
A
SEPARATE
AND
INDEPENDENT
ENTERPRISE
.
122
(3)
STEP
2:
PRICING
OF
DEALINGS
.
157
5.
DOCUMENTATION
REQUIREMENTS
.
179
A.
PRELIMINARY
REMARKS
.
179
B.
THREE-TIERED
APPROACH
TO
TRANSFER
PRICING
DOCUMENTATION
.
181
(1)
MASTER
FILE
.
181
(2)
LOCAL
FILE
.
182
(3)
COUNTRY-BY-COUNTRY
REPORTING
.
183
CONTENTS
XIII
C.
EVALUATION
OF
THE
DOCUMENTATION
REQUIREMENTS
.
188
II.
THE
ATTRIBUTION
OF
PROFITS
TO
PES
UNDER
NATIONAL
TAX
LAW
.
192
1.
NEED
FOR
NATIONAL
IMPLEMENTATION
OF
THE
AOA
APPROACH
.
192
2.
IMPLEMENTATION
OF
THE
AOA
APPROACH
IN
SECTION
1
ETRA
.
193
A.
CONCEPTUAL
APPROACH
.
193
B.
EXTENSION
OF
THE
SCOPE
OF
APPLICATION
OF
SECTION
1
ETRA
TO
PES
.
193
C.
HYPOTHESISING
THE
PE
AS
A
SEPARATE
AND
INDEPENDENT
ENTERPRISE
.
195
3.
THE
2-STEP
APPROACH
ACCORDING
TO
SECTION
1(5)
SENTENCE
3
AND
4
ETRA
IN
CONJUNCTION
WITH
THE
PROVISIONS
OF
THE
BSGAV
.
196
A.
PRELIMINARY
REMARKS
.
196
B.
STEP
1:
HYPOTHESISING
THE
PE
AS
A
SEPARATE
AND
INDEPENDENT
ENTERPRISE
.
197
(1)
ATTRIBUTION
OF
PEOPLE
FUNCTIONS
.
197
(2)
ATTRIBUTION
OF
ASSETS
.
205
(3)
ATTRIBUTION
OF
AN
ENTERPRISE
'
S
BUSINESS
TRANSACTIONS
.
221
(4)
ATTRIBUTION
OF
OPPORTUNITIES
AND
RISKS
.
225
(5)
ATTRIBUTION
OF
FREE
CAPITAL
.
229
(6)
ATTRIBUTION
OF
REMAINING
LIABILITY
ITEMS
AND
FINANCING
EXPENSES
.
238
C.
STEP
2:
RECOGNITION
AND
PRICING
OF
DEALINGS
.
247
(1)
RECOGNITION
OF
DEALINGS
.
247
(2)
DETERMINATION
OF
TRANSFER
PRICES
FOR
PE
'
S
BUSINESS
RELATIONS .
253
D.
INTERIM
CONCLUSION
.
262
4.
RESTRICTED
APPLICABILITY
OF
THE
GERMAN
AOA
PRINCIPLES
.
266
A.
ISSUES
ARISING
FROM
DIVERGENT
GERMAN
TAX
TREATY
NETWORK
.
266
B.
CLASSIFICATION
OF
THE
GERMAN
TAX
TREATY
NETWORK
.
266
(1)
TAX
TREATIES
FOLLOWING
THE
WORDING
OF
ARTICLE
7
OECD
MC
2010
.
266
(2)
INTERPRETATION
OF
THE
DIFFERENT
TAX
TREATIES
.
268
C.
THE
ESCAPE
CLAUSE
.
270
XIV
CONTENTS
(1)
BACKGROUND
.
270
(2)
REQUIREMENTS
FOR
THE
APPLICATION
OF
THE
ESCAPE
CLAUSE
.
274
(3)
APPLICATION
WITH
RESPECT
TO
NON-TAX
TREATY
STATES
.
282
D.
INTERIM
CONCLUSION
.
282
5.
DOCUMENTATION
REQUIREMENTS
UNDER
GERMAN
NATIONAL
LAW
.
284
A.
EVOLUTION
OF
DOCUMENTATION
REQUIREMENTS
IN
GERMANY
.
284
(1)
LANDMARK
DECISION
OF
THE
GERMAN
FEDERAL
TAX
COURT
.
284
(2)
ADDITIONAL
DOCUMENTATION
REQUIREMENTS
FOR
DEALINGS
.
285
(3)
MODIFICATIONS
THROUGH
BEPS
ACTION
13
.
285
B.
THE
OBLIGATION
TO
PREPARE
AUXILIARY
AND
ANCILLARY
ACCOUNTS
.
287
C.
DOCUMENTATION
REQUIREMENTS
IN
ACCORDANCE
WITH
SECTION
90(3)
GFC
.
288
(1)
LOCAL
FILE
.
288
(2)
MASTER
FILE
.
291
(3)
SUBMISSION
REQUIREMENTS
AND
PENALTIES
.
292
D.
CBC
REPORTING
.
294
(1)
OBLIGATION
TO
SUBMIT
A
CBC
REPORT
.
294
(2)
REQUIRED
INFORMATION
.
296
(3)
TREATMENTS
OF
PES
IN
THE
CBC
REPORT
.
297
(4)
SUBMISSION
REQUIREMENTS
AND
PENALTIES
.
299
(5)
COMPARISON
TO
THE
OECD
APPROACH
.
300
E.
EVALUATION
OF
THE
DOCUMENTATION
REQUIREMENTS
.
306
E.
DIGITALISATION
OF
THE
ECONOMY
AND
ITS
IMPLICATIONS
FOR
THE
PE
CONCEPT
.
309
I.
TAX
CHALLENGES
ARISING
FROM
THE
DIGITALISATION
OF
THE
ECONOMY
.
309
1.
PRELIMINARY
REMARKS
.
309
2.
COMMON
CHARACTERISTICS
OF
DIGITALISED
BUSINESS
MODELS
AND
THEIR
TAX
IMPLICATIONS
.
312
3.
CLASSIFICATION
OF
DIGITALISED
BUSINESS
MODELS
.
315
4.
VALUE
CREATION
IN
THE
DIGITAL
ECONOMY
.
319
CONTENTS
XV
II.
BEPS
ACTION
POINTS
AFFECTING
TAXATION
OF
PE
'
S
.
322
1.
PRELIMINARY
REMARKS
.
322
2.
BEPS
ACTION
7:
PREVENTION
OF
THE
AVOIDANCE
OF
THE
PE
STATUS
.
325
3.
BEPS
ACTIONS
8-10:
ALIGNING
TRANSFER
PRICING
OUTCOMES
WITH
VALUE
CREATION
.
328
4.
BEPS
ACTION
3:
DESIGNING
EFFECTIVE
CFC
RULES
.
330
5.
EVALUATION
OF
THE
EFFECTIVENESS
OF
THE
BEPS
ACTIONS
.
331
III.
CASE
STUDIES
ILLUSTRATING
THE
CHALLENGES
ARISING
FROM
THE
DIGITALISATION
OF
THE
ECONOMY
FOR
THE
PE
CONCEPT
.
334
1.
CASE
STUDY
1:
ONLINE
RETAILER
.
334
A.
FACTS
OF
THE
CASE
.
334
B.
NEXUS
IN
MARKET
JURISDICTION
.
335
C.
PROFIT
ATTRIBUTION
TO
MARKET
JURISDICTION
.
338
D.
EVALUATION
.
340
2.
CASE
STUDY
2:
ONLINE
ADVERTISER
.
341
A.
FACTS
OF
THE
CASE
.
341
B.
NEXUS
IN
MARKET
JURISDICTION
.
342
C.
PROFIT
ATTRIBUTION
TO
MARKET
JURISDICTION
.
347
D.
EVALUATION
.
347
IV.
TAXING
THE
DIGITALISED
ECONOMY
.
348
1.
THE
UNDERLYING
PROBLEM
.
348
2.
DIFFERENT
VIEWS
BY
THE
MEMBERS
OF
THE
INCLUSIVE
FRAMEWORK
.
350
3.
UNILATERAL
ACTIONS
INTRODUCED
BY
COUNTRIES
.
351
4.
THE
NEED
FOR
A
COMMON
APPROACH
.
357
F.
ADAPTING
THE
INTERNATIONAL
CORPORATE
TAX
SYSTEM
TO
THE
DIGITALISATION
OF
THE
ECONOMY
.
361
I.
WHERE
DO
WE
STAND
IN
THE
ONGOING
DEBATE
.
361
II.
OVERVIEW
OF
PILLAR
ONE
BLUEPRINT
.
366
1.
CONCEPTUAL
FOUNDATION
.
366
2.
NEW
TAXING
RIGHT
(AMOUNT
A)
.
368
A.
SCOPE
.
368
B.
NEXUS
.
370
C.
REVENUE
SOURCING
RULES
.
371
3.
NEW
PROFIT
ALLOCATION
RULES
(AMOUNT
A
AND
B)
.
372
A.
AMOUNT
A
.
372
XVI
CONTENTS
(1)
OVERVIEW
.
372
(2)
TAX
BASE
DETERMINATION
.
372
(3)
THE
FORMULA
TO
DETERMINE
THE
QUANTUM
OF
AMOUNT
A
.
373
(4)
ELIMINATION
OF
DOUBLE
TAXATION
.
374
B.
AMOUNT
B
.
375
4.
TAX
CERTAINTY
.
376
III.
ASSESSMENT
OF
PILLAR
ONE
BLUEPRINT
IN
LIGHT
OF
THE
OVERARCHING
PRINCIPLES
OF
TAX
POLICY
.
377
1.
PRELIMINARY
REMARKS
.
377
2.
EQUITY
.
378
A.
INTER-NATION
EQUITY
.
378
(1)
SCOPE
AND
NEXUS
.
378
(2)
PROFIT
ALLOCATION
RULES
.
381
(3)
INTERIM
CONCLUSION
.
383
B.
INTER-TAXPAYER
EQUITY
.
385
(1)
SCOPE
AND
NEXUS
.
385
(2)
PROFIT
ALLOCATION
RULES
.
386
(3)
INTERIM
CONCLUSION
.
388
3.
NEUTRALITY
.
389
A.
SCOPE
AND
NEXUS
.
389
B.
PROFIT
ALLOCATION
RULES
.
391
C.
INTERIM
CONCLUSION
.
392
4.
EFFICIENCY
.
393
A.
SCOPE
AND
NEXUS
.
393
B.
PROFIT
ALLOCATION
RULES
.
394
C.
INTERIM
CONCLUSION
.
395
5.
CERTAINTY
AND
SIMPLICITY
.
395
A.
SCOPE
AND
NEXUS
.
395
B.
PROFIT
ALLOCATION
RULES
.
398
C.
INTERIM
CONCLUSION
.
400
6.
EFFECTIVENESS
AND
FAIRNESS
.
401
A.
SCOPE
AND
NEXUS
.
401
B.
PROFIT
ALLOCATION
RULES
.
403
C.
INTERIM
CONCLUSION
.
407
7.
FLEXIBILITY
.
408
A.
SCOPE
AND
NEXUS
.
408
B.
PROFIT
ALLOCATION
RULES
.
408
C.
INTERIM
CONCLUSION
.
410
CONTENTS
XVII
8.
OVERALL
EVALUATION
.
410
IV.
RECOMMENDATIONS
FOR
REMAINING
WORK
.
413
1.
SCOPE
OF
AMOUNT
A
.
413
2.
NEW
NEXUS
RULE
UNDER
AMOUNT
A
.
415
3.
TAX
BASE
DETERMINATION
.
417
4.
REVENUE
SOURCING
RULES
.
418
5.
SEGMENTATION
FRAMEWORK
.
419
6.
IMPLEMENTATION
AND
ADMINISTRATION
.
420
G.
CONCLUSION
.
423
ANNEX
.
429
REFERENCES
.
471 |
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| genre_facet | Hochschulschrift |
| geographic | Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland |
| id | DE-604.BV047313885 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T17:26:55Z |
| indexdate | 2024-07-10T09:08:37Z |
| institution | BVB |
| isbn | 9783658339999 3658339993 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-032716752 |
| open_access_boolean | |
| owner | DE-M382 |
| owner_facet | DE-M382 |
| physical | xxix, 500 Seiten Diagramme |
| publishDate | 2021 |
| publishDateSearch | 2021 |
| publishDateSort | 2021 |
| publisher | Springer Gabler |
| record_format | marc |
| series | Hallesche Schriften zur Betriebswirtschaft |
| series2 | Hallesche Schriften zur Betriebswirtschaft Research |
| spelling | Hentschel, Sven 1987- Verfasser (DE-588)124119145X aut 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 Sven Hentschel Wiesbaden Springer Gabler [2021] xxix, 500 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier Hallesche Schriften zur Betriebswirtschaft Band 37 Research OECD OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung (DE-588)4358384-2 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Betriebsstätte (DE-588)4145066-8 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Deutschland (DE-588)4011882-4 g OECD OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung (DE-588)4358384-2 u Multinationales Unternehmen (DE-588)4075092-9 s Betriebsstätte (DE-588)4145066-8 s Internationales Steuerrecht (DE-588)4027451-2 s DE-604 Erscheint auch als Online-Ausgabe 978-3-658-34000-1 Hallesche Schriften zur Betriebswirtschaft Band 37 (DE-604)BV042501643 37 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032716752&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Hentschel, Sven 1987- 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 Hallesche Schriften zur Betriebswirtschaft OECD OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung (DE-588)4358384-2 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Betriebsstätte (DE-588)4145066-8 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| subject_GND | (DE-588)4358384-2 (DE-588)4075092-9 (DE-588)4145066-8 (DE-588)4027451-2 (DE-588)4011882-4 (DE-588)4113937-9 |
| title | 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 |
| title_auth | 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 |
| title_exact_search | 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 |
| title_exact_search_txtP | 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 |
| title_full | 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 Sven Hentschel |
| title_fullStr | 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 Sven Hentschel |
| title_full_unstemmed | 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 Sven Hentschel |
| title_short | The taxation of permanent establishments |
| title_sort | 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 |
| title_sub | 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 |
| topic | OECD OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung (DE-588)4358384-2 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Betriebsstätte (DE-588)4145066-8 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| topic_facet | OECD OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung Multinationales Unternehmen Betriebsstätte Internationales Steuerrecht Deutschland Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032716752&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV042501643 |
| work_keys_str_mv | AT hentschelsven thetaxationofpermanentestablishmentsacriticalanalysisoftheauthorisedoecdapproachanditsimplementationingermantaxlawunderspecificconsiderationofthechallengesimposedtothepeconceptbythedigitalisationoftheeconomy |