Steuervermeidungsstrategien Multinationaler Internet-Konzerne
Steuervermeidungsstrategien Multinationaler Internet-Konzerne

Steuervermeidungsstrategien Multinationaler Internet-Konzerne


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International Edition


About the Book

Steuervermeidungsstrategien globaler Internet-Konzerne sind Gegenstand kontroverser politischer Debatten und stellen Deutschland und die Europäische Union vor beachtliche Herausforderungen. Globale Internet-Konzerne zahlen trotz ihrer hohen Umsätze vergleichsweise geringe Ertragsteuern, weil die geltenden steuer- und abkommensrechtlichen Vorgaben nicht auf grenzüberschreitende digitale Geschäftsmodelle zugeschnitten sind. Die vorliegende Publikation befasst sich mit den Besteuerungsdefiziten der Digitalen Wirtschaft. Die Autorin setzt sich kritisch mit ausgewählten Reformvorschlägen auseinander, die durch die OECD, die Kommission und den deutschen Gesetzgeber in der jüngeren Vergangenheit entwickelt und diskutiert wurden, darunter insbesondere mit dem Konzept der virtuellen Betriebsstätte.


About the Author:

Roxane Lilienfein studierte Rechtswissenschaften an der Eberhard Karls Universität Tübingen und der Christian-Albrechts-Universität zu Kiel. Sie war als Wissenschaftliche Mitarbeiterin am Institut für Wirtschafts- und Steuerrecht an der Universität Kiel tätig, wo auch ihre Promotion erfolgte.


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Product Details
  • ISBN-13: 9783631844861
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 21 mm
  • Weight: 616 gr
  • ISBN-10: 3631844867
  • Publisher Date: 26 Mar 2021
  • Binding: Hardback
  • Height: 210 mm
  • No of Pages: 348
  • Series Title: Forum Unternehmens-, Steuer- Und Bilanzrecht
  • Sub Title: Bestandsaufnahme Und Loesungsansaetze Aus Ertragsteuerlicher Sicht
  • Width: 148 mm


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