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dc.contributor.authorSchäfer, Anneen_US
dc.contributor.authorSpengel, Christophen_US
dc.date.accessioned2009-02-16T14:49:20Z-
dc.date.available2009-02-16T14:49:20Z-
dc.date.issued2002en_US
dc.identifier.urihttp://hdl.handle.net/10419/24149-
dc.description.abstractIn this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to the changed economic structure. With regard to the tax attributes in the source state, an enlargement of the notion of a permanent establishment in order to shift tax revenues to the source state is not recommendable. Concerning the tax attributes in the residence state, it is shown in how far problems might arise and which alternatives might constitute a solution. As regards the scope of taxation, we recommend that international corporate taxation shall be based on taxation according to the residence principle.en_US
dc.language.isoengen_US
dc.publisherZentrum für Europäische Wirtschaftsforschung (ZEW) Mannheim-
dc.relation.ispartofseriesZEW Discussion Papers 02-81en_US
dc.subject.jelH26en_US
dc.subject.jelH25en_US
dc.subject.jelH21en_US
dc.subject.ddc330en_US
dc.subject.keywordInternational Corporate Taxationen_US
dc.subject.keywordEfficiencyen_US
dc.subject.keywordElectronic Commerceen_US
dc.subject.keywordInformation and Communication Technologiesen_US
dc.subject.stwUnternehmensbesteuerungen_US
dc.subject.stwInternationales Steuerrechten_US
dc.subject.stwE-Businessen_US
dc.subject.stwVirtuelles Unternehmenen_US
dc.subject.stwBesteuerungsgrundsatzen_US
dc.subject.stwUrsprungslandprinzipen_US
dc.subject.stwWelten_US
dc.subject.stwOECD-Staatenen_US
dc.titleICT and international corporate taxation: tax attributes and scope of taxationen_US
dc.typeWorking Paperen_US
dc.identifier.ppn360328873en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:zewdip:437-
Appears in Collections:Publikationen von Forscherinnen und Forschern des ZEW
ZEW Discussion Papers

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