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International company taxation in the era of information and communication technologies : issues and options for reform


Schäfer, Anne



DOI: https://doi.org/10.1007/978-3-8350-9138-2
URL: https://www.springer.com/de/book/9783835003118
Document Type: Doctoral dissertation
Year of publication: 2006
Place of publication: Wiesbaden
Publishing house: Dt. Univ.-Verl.
ISBN: 978-3-8350-0311-8 , 3-8350-0311-9 , 978-3-8350-9138-2
University: Universität Mannheim
Evaluator: Jacobs, Otto H.
Date of oral examination: 20 April 2005
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre (Jacobs 1971-2006, Em)
Subject: 330 Economics
Abstract: 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.




Dieser Eintrag ist Teil der Universitätsbibliographie.




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