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dc.contributor.authorSchäfer, Anneen
dc.contributor.authorSpengel, Christophen
dc.date.accessioned2009-02-16T14:49:20Z-
dc.date.available2009-02-16T14:49:20Z-
dc.date.issued2002-
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
dc.language.isoengen
dc.publisher|aZentrum für Europäische Wirtschaftsforschung (ZEW) |cMannheimen
dc.relation.ispartofseries|aZEW Discussion Papers |x02-81en
dc.subject.jelH26en
dc.subject.jelH25en
dc.subject.jelH21en
dc.subject.ddc330en
dc.subject.keywordInternational Corporate Taxationen
dc.subject.keywordEfficiencyen
dc.subject.keywordElectronic Commerceen
dc.subject.keywordInformation and Communication Technologiesen
dc.subject.stwUnternehmensbesteuerungen
dc.subject.stwInternationales Steuerrechten
dc.subject.stwE-Businessen
dc.subject.stwVirtuelles Unternehmenen
dc.subject.stwBesteuerungsgrundsatzen
dc.subject.stwUrsprungslandprinzipen
dc.subject.stwWelten
dc.subject.stwOECD-Staatenen
dc.titleICT and international corporate taxation: tax attributes and scope of taxation-
dc.typeWorking Paperen
dc.identifier.ppn856415537en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:zewdip:437en

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