Das multilaterale Übereinkommen zur Umsetzung von Säule 1 des OECD-Projekts aus der Perspektive des deutschen internationalen Steuerrechts
Nomos, 1. Edition 2025, 747 Pages
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Steuerwissenschaftliche Schriften
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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
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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