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The Resource Steuerliche Aspekte des Electronic Commerce

Steuerliche Aspekte des Electronic Commerce

Label
Steuerliche Aspekte des Electronic Commerce
Title
Steuerliche Aspekte des Electronic Commerce
Contributor
Subject
Summary
Fiscal aspects of e-commerce. Introduction to a scientific description of the tax treatment of electronic commerce. The book discusses basic questions of electronic commerce taxation, balance sheet methods according to commercial law and tax law and valuation of web pages, qualification of income according to national tax law, qualification of income according to treaty law, distribution of the income and property to legal independent and dependent parts of a firm, taxation of turnover of transactions in the electronic trade, obligations for documentation and cooperation of taxpayers from the point of view of the finance authorities, questions of evidence and documentation from the point of view of the auditor and possibilities of tax securing with respect to business activities on the internet regarding international developments
Geographic coverage
International
Language note
German
http://library.link/vocab/relatedWorkOrContributorName
  • Fischer, L. (Lutz)
  • Strunk, G
Series statement
Forum der Internationalen Besteuerung
Series volume
Band 15
http://library.link/vocab/subjectName
  • e-commerce
  • turnover tax
  • PE
Label
Steuerliche Aspekte des Electronic Commerce
Instantiates
Publication
Extent
XII, 179 p.
Isbn
9783504615154
Label
Steuerliche Aspekte des Electronic Commerce
Publication
Extent
XII, 179 p.
Isbn
9783504615154

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932