The Resource Ertragsteuerliche Implikationen von Homeoffice-Aktivitäten in Inbound-Fällen : Fallstricke dezentraler Arbeitsorganisation
Ertragsteuerliche Implikationen von Homeoffice-Aktivitäten in Inbound-Fällen : Fallstricke dezentraler Arbeitsorganisation
Resource Information
The item Ertragsteuerliche Implikationen von Homeoffice-Aktivitäten in Inbound-Fällen : Fallstricke dezentraler Arbeitsorganisation 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 Ertragsteuerliche Implikationen von Homeoffice-Aktivitäten in Inbound-Fällen : Fallstricke dezentraler Arbeitsorganisation 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
- The impact of the Corona pandemic on business is still difficult to predict. Many companies see the developments in the current crisis situation not only as a risk, but also as an opportunity to drive forward the digitization of their business processes and, in particular, to further develop digital and location-independent collaboration. In the area of domestic business activities of foreign companies, too, it is to be expected that the focus will continue to shift away from centralized work organization toward greater decentralization of collaboration as a result of the experience gained in connection with the further development of work processes. This development was significantly reinforced by the measures taken in connection with the Corona pandemic, as companies in many cases had to forcibly adapt their work processes to home office operations at short notice. This article examines the tax consequences of this development for selected cases in which a (foreign) company, which at best has limited tax liability, henceforth conducts a domestic business activity because employees of the company are (permanently) employed in Germany
- Language
- eng
- Label
- Ertragsteuerliche Implikationen von Homeoffice-Aktivitäten in Inbound-Fällen : Fallstricke dezentraler Arbeitsorganisation
- Title
- Ertragsteuerliche Implikationen von Homeoffice-Aktivitäten in Inbound-Fällen : Fallstricke dezentraler Arbeitsorganisation
- Language
- eng
- Summary
- The impact of the Corona pandemic on business is still difficult to predict. Many companies see the developments in the current crisis situation not only as a risk, but also as an opportunity to drive forward the digitization of their business processes and, in particular, to further develop digital and location-independent collaboration. In the area of domestic business activities of foreign companies, too, it is to be expected that the focus will continue to shift away from centralized work organization toward greater decentralization of collaboration as a result of the experience gained in connection with the further development of work processes. This development was significantly reinforced by the measures taken in connection with the Corona pandemic, as companies in many cases had to forcibly adapt their work processes to home office operations at short notice. This article examines the tax consequences of this development for selected cases in which a (foreign) company, which at best has limited tax liability, henceforth conducts a domestic business activity because employees of the company are (permanently) employed in Germany
- Citation source
- In: IWB. - Herne. - (2021), no. 7 ; p. 276-286
- http://library.link/vocab/creatorName
-
- Pesch, S
- Busemann, D
- Geographic coverage
-
- Europe
- European Union
- Language note
- German
- http://library.link/vocab/subjectName
-
- COVID-19 pandemic
- digital economy
- home office
- PE
- foreign company
- limited tax liability
- Label
- Ertragsteuerliche Implikationen von Homeoffice-Aktivitäten in Inbound-Fällen : Fallstricke dezentraler Arbeitsorganisation
- Label
- Ertragsteuerliche Implikationen von Homeoffice-Aktivitäten in Inbound-Fällen : Fallstricke dezentraler Arbeitsorganisation
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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/Ertragsteuerliche-Implikationen-von/FmnrUb73_7s/" 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/Ertragsteuerliche-Implikationen-von/FmnrUb73_7s/">Ertragsteuerliche Implikationen von Homeoffice-Aktivitäten in Inbound-Fällen : Fallstricke dezentraler Arbeitsorganisation</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
