The Resource Steuerliche Aspekte des Internet : der Server als Betriebsstätte?
Steuerliche Aspekte des Internet : der Server als Betriebsstätte?
Resource Information
The item Steuerliche Aspekte des Internet : der Server als Betriebsstätte? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Steuerliche Aspekte des Internet : der Server als Betriebsstätte? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Taxation problems with the Internet. Is the server a permanent establishment? The author discusses whether the installation of a server leads to a permanent establishment according to OECD Art. 5. He deals with an example and in this example comes to the conclusion that the installation of the server does not lead to a permanent establishment. However, the author states that the result cannot be generalized
- Label
- Steuerliche Aspekte des Internet : der Server als Betriebsstätte?
- Title
- Steuerliche Aspekte des Internet : der Server als Betriebsstätte?
- Summary
- Taxation problems with the Internet. Is the server a permanent establishment? The author discusses whether the installation of a server leads to a permanent establishment according to OECD Art. 5. He deals with an example and in this example comes to the conclusion that the installation of the server does not lead to a permanent establishment. However, the author states that the result cannot be generalized
- Citation source
- In: Neue Wirtschafts Briefe. - Herne. - (1999),
- http://library.link/vocab/creatorName
- Scholz, C
- Geographic coverage
- International
- Language note
- German
- http://library.link/vocab/subjectName
-
- OECD
- PE
- internet
- Label
- Steuerliche Aspekte des Internet : der Server als Betriebsstätte?
- Label
- Steuerliche Aspekte des Internet : der Server als Betriebsstätte?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Steuerliche-Aspekte-des-Internet--der-Server-als/uAM7lRfygiQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Steuerliche-Aspekte-des-Internet--der-Server-als/uAM7lRfygiQ/">Steuerliche Aspekte des Internet : der Server als Betriebsstätte?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Steuerliche-Aspekte-des-Internet--der-Server-als/uAM7lRfygiQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Steuerliche-Aspekte-des-Internet--der-Server-als/uAM7lRfygiQ/">Steuerliche Aspekte des Internet : der Server als Betriebsstätte?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
