Book 2006

International Company Taxation in the Era of Information and Communication Technologies

Issues and Options for Reform

Authors:

ISBN: 978-3-8350-0311-8 (Print) 978-3-8350-9138-2 (Online)

Table of contents (8 chapters)

  1. Front Matter

    Pages I-XXIII

  2. No Access

    Chapter

    Pages 1-8

    Introduction

  3. No Access

    Chapter

    Pages 9-30

    Changes to Economic Structures Through ICT

  4. No Access

    Chapter

    Pages 31-46

    Fundamental Concepts of International Taxation

  5. No Access

    Chapter

    Pages 47-77

    International Tax Planning in the Era of ICT

  6. No Access

    Chapter

    Pages 78-86

    Normative Criteria for Optimal Taxation

  7. No Access

    Chapter

    Pages 87-131

    Application of International Tax Law to the Changed Organisational Structures

  8. No Access

    Chapter

    Pages 132-190

    Reforming International Taxation

  9. No Access

    Chapter

    Pages 191-195

    Summary

  10. Back Matter

    Pages 197-228