ICT and international corporate taxation: tax attributes and scope of taxation
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Mannheim
Zentrum für Europäische Wirtschaftsforschung
2002
|
| Series: | Discussion paper / ZEW Zentrum für Europäische Wirtschaftsforschung
2002,81 : Information and communication technologies |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018580212&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Physical Description: | 37 S. |
Staff View
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Record in the Search Index
| _version_ | 1819285092524097536 |
|---|---|
| adam_text | Structure
1. Introduction 1
2. Virtualisation of Enterprise and Market Structures
byUseoflCT 2
2.1. Extra-Organisational Virtualisation: Digital Markets 2
2.2. Intra-Organisational Virtualisation 4
2.3. Inter-Organisational Virtualisation 5
3. Normative Criteria for an Optimal Taxation 6
3.1. Efficiency and Neutrality 6
3.2. Equity between Taxable Entities 10
3.3. Inter-Nation Equity 11
3.4. Feasibility and Efficiency 13
4. Application of the International Corporate Tax Law
to ICT-Based Economic Structures 13
4.1. Taxation in the Source Country 14
4.1.1. Tax Attributes: Permanent Establishment 14
4.1.1.1. Internal Organisation 15
4.1.1.2. Digital Markets 17
4.1.2. Scope of Taxation: The Source Principle 19
4.2. Taxation in the Country of Residence 20
4.2.1. Tax Attributes: Place of Effective Management 20
4.2.2. Scope of Taxation: The Residence Principle 22
4.3. Interim Result 24
5. Reform Approaches 25
5.1. Reforms Concerning the Tax Attribute in the
Source Country: Permanent Establishment 25
5.1.1. Internal Organisation 25
5.1.2. Digital Markets 26
5.2. Reforms Concerning the Tax Attribute in the
Country of Residence: Definition of Residence 28
5.3. Scope of Taxation 31
6. Summary 32
References 34
|
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| illustrated | Not Illustrated |
| indexdate | 2024-12-20T13:58:42Z |
| institution | BVB |
| language | English |
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| publishDate | 2002 |
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| series2 | Discussion paper / ZEW Zentrum für Europäische Wirtschaftsforschung |
| spellingShingle | Schäfer, Anne Spengel, Christoph 1964- ICT and international corporate taxation tax attributes and scope of taxation |
| title | ICT and international corporate taxation tax attributes and scope of taxation |
| title_auth | ICT and international corporate taxation tax attributes and scope of taxation |
| title_exact_search | ICT and international corporate taxation tax attributes and scope of taxation |
| title_full | ICT and international corporate taxation tax attributes and scope of taxation Anne Schäfer and Christoph Spengel |
| title_fullStr | ICT and international corporate taxation tax attributes and scope of taxation Anne Schäfer and Christoph Spengel |
| title_full_unstemmed | ICT and international corporate taxation tax attributes and scope of taxation Anne Schäfer and Christoph Spengel |
| title_short | ICT and international corporate taxation |
| title_sort | ict and international corporate taxation tax attributes and scope of taxation |
| title_sub | tax attributes and scope of taxation |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018580212&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV010838359 |
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