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: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Wiesbaden
Springer Gabler
2021
|
| Schriftenreihe: | Hallesche Schriften zur Betriebswirtschaft
37 |
| Schlagworte: | |
| Online-Zugang: | BFB01 BTU01 FAB01 FAW01 FHA01 FHI01 FHM01 FHN01 FHR01 FLA01 FRO01 FWS01 FWS02 GEM01 HTW01 UBG01 UBM01 UBT01 UBY01 UEI01 UPA01 Volltext |
| Beschreibung: | 1 Online-Ressource (xxix, 500 Seiten) Diagramme |
| ISBN: | 9783658340001 |
| ISSN: | 2628-2100 |
| DOI: | 10.1007/978-3-658-34000-1 |
Internformat
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| author | Hentschel, Sven 1987- |
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| discipline | Wirtschaftswissenschaften |
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| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| geographic | Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland |
| id | DE-604.BV047389876 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T17:49:57Z |
| indexdate | 2025-02-20T07:02:26Z |
| institution | BVB |
| isbn | 9783658340001 |
| issn | 2628-2100 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-032791212 |
| oclc_num | 1263279497 |
| open_access_boolean | |
| owner | DE-860 DE-19 DE-BY-UBM DE-83 DE-1046 DE-1043 DE-Aug4 DE-898 DE-BY-UBR DE-861 DE-188 DE-523 DE-473 DE-BY-UBG DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-92 DE-824 DE-522 DE-M347 DE-703 DE-706 DE-739 DE-634 DE-M382 DE-573 DE-11 |
| owner_facet | DE-860 DE-19 DE-BY-UBM DE-83 DE-1046 DE-1043 DE-Aug4 DE-898 DE-BY-UBR DE-861 DE-188 DE-523 DE-473 DE-BY-UBG DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-92 DE-824 DE-522 DE-M347 DE-703 DE-706 DE-739 DE-634 DE-M382 DE-573 DE-11 |
| physical | 1 Online-Ressource (xxix, 500 Seiten) Diagramme |
| psigel | ZDB-2-ECF ZDB-2-ECF_2021_Fremddaten |
| publishDate | 2021 |
| publishDateSearch | 2021 |
| publishDateSort | 2021 |
| publisher | Springer Gabler |
| record_format | marc |
| series | Hallesche Schriften zur Betriebswirtschaft |
| series2 | Hallesche Schriften zur Betriebswirtschaft |
| 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 Law and Economics Economics, general Law and economics Economics Management science Betriebsstätte (DE-588)4145066-8 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| subject_GND | (DE-588)4358384-2 (DE-588)4145066-8 (DE-588)4075092-9 (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 Law and Economics Economics, general Law and economics Economics Management science Betriebsstätte (DE-588)4145066-8 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| topic_facet | OECD OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung Law and Economics Economics, general Law and economics Economics Management science Betriebsstätte Multinationales Unternehmen Internationales Steuerrecht Deutschland Hochschulschrift |
| url | https://doi.org/10.1007/978-3-658-34000-1 |
| volume_link | (DE-604)BV042501643 |
| work_keys_str_mv | AT hentschelsven thetaxationofpermanentestablishmentsacriticalanalysisoftheauthorisedoecdapproachanditsimplementationingermantaxlawunderspecificconsiderationofthechallengesimposedtothepeconceptbythedigitalisationoftheeconomy |