| 000 -LEADER |
|---|
| fixed length control field |
02483nam a22003135i 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
978-3-8350-9138-2 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
DE-He213 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20161121230906.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
cr nn 008mamaa |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
100301s2006 gw | s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9783835091382 |
| -- |
978-3-8350-9138-2 |
| 024 7# - OTHER STANDARD IDENTIFIER |
|---|
| Standard number or code |
10.1007/978-3-8350-9138-2 |
| Source of number or code |
doi |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5681.T3 |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KFFD1 |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
BUS064000 |
| Source |
bisacsh |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
658.153 |
| Edition number |
23 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
336.2 |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Sch�fer, Anne. |
| Relator term |
author.1 |
| 245 0# - TITLE STATEMENT |
|---|
| Title |
International Company Taxation in the Era of Information and Communication Technologies |
| Medium |
[electronic resource] : |
| Remainder of title |
Issues and Options for Reform / |
| Statement of responsibility, etc. |
by Anne Sch�fer. 1 |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Wiesbaden : |
| Name of producer, publisher, distributor, manufacturer |
DUV, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2006. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
XXIII, 228 p. 12 illus. |
| Other physical details |
online resource. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS |
|---|
| File type |
text file |
| Encoding format |
PDF |
| Source |
rda0 |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
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. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
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 company taxation are still applicable in an appropriate way. Anne Sch�fer analyses the current issues of international company taxation with regard to the economic changes induced by the use of ICT and provides reform approaches for international company taxation which cover the whole system of international taxation. She presents proposals for the reform of the definition of a company's residence, the definition of the permanent establishment, the possibilities of profit allocation and the methods to avoid international double taxation. In addition, the interrelations between these issues are taken into account. Amongst others, the author argues for an extension of the definition of a permanent establishment for employees working permanently abroad and for an implementation of formula apportionment in the European Union. 0 |
| 776 ## - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| International Standard Book Number |
978383500311840 |
