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Anknupfungspunkte Zur Besteuerung Digitaler Geschaftsmodelle Im Internationalen Ertragsteuerrecht

Anknupfungspunkte Zur Besteuerung Digitaler Geschaftsmodelle Im Internationalen Ertragsteuerrecht

Paperback

Series: Schriften Zum Steuerrecht, Book 178

Investing & FinanceGeneral Law

Currently unavailable to order

ISBN10: 3428186435
ISBN13: 9783428186433
Publisher: Duncker & Humblot
Published: Sep 28 2022
Pages: 325
Weight: 1.07
Language: German
Connecting Factors for the Taxation of Digital Business Models in International Income Tax Law The digital transformation also poses challenges for the international tax system. The treatise examines how appropriate taxation of globally operating digital corporations can be ensured in the future. To this end, it analyzes their specifics as well as the functioning of their current taxation and considers the various approaches to a solution - market nexus, digital tax and global minimum taxation - on the basis of dogmatic and practical, national and international as well as legal and cross-jurisdictional criteria.

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Investing & Finance