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Nemecký jazyk
Anknüpfungspunkte zur Besteuerung digitaler Geschäftsmodelle im internationalen Ertragsteuerrecht.
Autor: Tim Walter
»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... Viac o knihe
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O knihe
»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.
- Vydavateľstvo: Duncker & Humblot GmbH
- Rok vydania: 2022
- Formát: Paperback
- Rozmer: 230 x 155 mm
- Jazyk: Nemecký jazyk
- ISBN: 9783428186433
Anglický jazyk 
