International Company Taxation in the Era of Information and Communication Technologies

Issues and Options for Reform
2006
ISBN: 978-3-8350-0311-8
Verlag: Deutscher Universitätsverlag

Buch, Englisch, 228 Seiten, Paperback, Format (B × H): 148 mm x 210 mm, Gewicht: 336 g

The increased use of information and communication technologies (ICT) is leading to noticeable changes within the organisational structure of the economy. Geographical distances within companies as well as between companies and their customers can be bridged more easily with the use of ICT. Thus, economic activities are less dependent on time and place. Taking into account the manifold changes in the economic structures, it has to be questioned whether and to what extent the current rules of international company taxation are still applicable in a reasonable way. With regard to this issue, a need for the development of suitable reform approaches covering the whole system of international taxation still existed. The doctoral thesis of Mrs. Schafer provides a major contribution to fulfill this need. Mrs. Schafer has worked out in a very comprehensive way the creation of new organizational structures as well as the resulting implications on tax law and the system of international taxation. Moreover, the existing literature on the subject at hand has been analyzed in a competent way. The special merit of the doctoral thesis of Mrs. Schafer consists in elaborating reform proposals for international company taxation which cover the different relevant issues of international taxation.

Zielgruppe

Research

Autoren/Hrsg.

Schäfer, Anne

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Steuerwesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Multinationale Unternehmen

Inhaltsverzeichnis

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.

Über Autor(innen)

Dr. Anne Schäfer promovierte bei Prof. Dr. Dr. h.c. mult. Otto H. Jacobs am Lehrstuhl für allgemeine Betriebswirtschaftslehre, Treuhandwesen und Betriebswirtschaftliche Steuerlehre II der Universität Mannheim. Sie ist in der Steuerabteilung einer internationalen Wirtschaftsprüfungsgesellschaft in Brüssel tätig.