Das multilaterale Übereinkommen zur Umsetzung von Säule 1 des OECD-Projekts aus der Perspektive des deutschen internationalen Steuerrechts

Nomos, 1. Edition 2025, 747 Pages
The product is part of the series Steuerwissenschaftliche Schriften
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€239.00
ISBN 978-3-7560-2238-0
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ISBN 978-3-7489-4890-2
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Description
Pillar 1 of the two-pillar solution of the OECD project to address the tax challenges of the digitalized economy provides for a reallocation of taxing rights for a portion of the corporate profits of the largest and most profitable multinational groups. To implement this paradigm shift, a multilateral treaty under international law was chosen that has no precedent in international tax law. In this book, the draft multilateral convention is placed in the system of international tax law, critically analyzed and problem areas are identified. It also takes a look at the implementation of the convention in German law.
Bibliographical data
Bibliographical data
Edition 1
ISBN 978-3-7560-2238-0
Publication Date Jan 31, 2025
Year of Publication 2025
Publisher Nomos
Format Hardcover
Language deutsch
Pages 747
Copyright Year 2025
Medium Book
Product Type Scientific literature
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