Killshot by Elmore Leonard

Killshot by Elmore Leonard

This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are identified and modifications to the rules as a result of the Base Erosion and Profit Shifting (BEPS) project are examined. Moreover, challenges imposed to the PE concept as a result of the digitalisation of the economy are identified and discussed. Against this background, the Pillar One Blueprint proposing a long-term solution to overcome the tax challenges arising from the digitalisation of the economy is presented and assessed against widely accepted overarching principles of tax policy.

About the author

Sven Hentschel is a research associate at the Chair of Business Taxation (Prof. Dr. Gerhard Kraft) at the Martin-Luther-University Halle-Wittenberg. His research focuses on international business taxation and transfer pricing.

Leonard, Elmore: - Elmore Leonard wrote forty-five novels and nearly as many western and crime short stories across his highly successful career that spanned more than six decades. Some of his bestsellers include Road Dogs, Up in Honey's Room, The Hot Kid, Mr. Paradise, Tishomingo Blues, and the critically acclaimed collection of short stories Fire in the Hole. Many of his books have been made into movies, including Get Shorty, Out of Sight, and Rum Punch, which became Quentin Tarantino's Jackie Brown. Justified, the hit series from FX, is based on Leonard's character Raylan Givens, who appears in Riding the Rap, Pronto, Raylan and the short story Fire in the Hole. He was a recipient of the National Book Foundation's Medal for Distinguished Contribution to American Letters, the Lifetime Achievement Award from PEN USA, and the Grand Master Award of the Mystery Writers of America. He was known to many as the 'Dickens of Detroit' and was a long-time resident of the Detroit area.

SKU	Nicht verfügbar
ISBN 13	9780062121592
ISBN 10	0062121596
Titel	Killshot
Autor	Elmore Leonard
Buchzustand	Nicht verfügbar
Bindungsart	Paperback
Verlag	William Morrow Paperbacks
Erscheinungsjahr	2011-11-29
Seitenanzahl	304
Hinweis auf dem Einband	Die Abbildung des Buches dient nur Illustrationszwecken, die tatsächliche Bindung, das Cover und die Auflage können sich davon unterscheiden.
Hinweis	Nicht verfügbar