International Company Taxation in the Era of Information and Communication Techn

Description: International Company Taxation in the Era of Information and Communication Technologies by Prof. Dr. Dr. H.C. mult. Otto H. Jacobs, Anne Schäfer 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. FORMAT Paperback LANGUAGE English CONDITION Brand New Publisher Description 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. Back Cover 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 Author Biography 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. Table of Contents 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. Long Description 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. Description for Sales People 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 Details ISBN3835003119 Year 2006 ISBN-10 3835003119 ISBN-13 9783835003118 Format Paperback Publication Date 2006-04-25 Short Title INTL COMPANY TAXATION IN THE E Language English Media Book Imprint Deutscher Universitats-Verlag Subtitle Issues and Options for Reform Place of Publication Wiesbaden Country of Publication Germany Translated from German Pages 228 Edition 2006th DOI 10.1007/978-3-8350-9138-2 Author Anne Schäfer Publisher Deutscher Universitats-Verlag Edition Description 2006 ed. DEWEY 330 Audience Professional & Vocational Illustrations 12 Illustrations, black and white; XXIII, 228 p. 12 illus. We've got this At The Nile, if you're looking for it, we've got it. With fast shipping, low prices, friendly service and well over a million items - you're bound to find what you want, at a price you'll love! 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