Peter Hongler

Zurich University of Applied Sciences

Institut fuer Angewandte Medienwissenschaft

Zur Kesselschmiede 35

Winterthur, CH 8401

Switzerland

SCHOLARLY PAPERS

1

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6

Scholarly Papers (1)

Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy

Number of pages: 63 Posted: 29 Mar 2015
Peter Hongler and Pasquale Pistone
Zurich University of Applied Sciences and Vienna University of Economics and Business
Downloads 1,303 (15,764)
Citation 3

Abstract:

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Tax, Digital Economy, International Taxation, BEPS, International Tax Regime, Tax Reform, Permanent Establishment, Nexus, Benefit Theory

Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy

WU International Taxation Research Paper Series No. 2015 - 15
Number of pages: 64 Posted: 09 Apr 2015 Last Revised: 18 Oct 2015
Peter Hongler and Pasquale Pistone
Zurich University of Applied Sciences and Vienna University of Economics and Business
Downloads 461 (66,702)
Citation 5

Abstract:

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Tax, Digital Economy, International Taxation, BEPS, International Tax Regime, Tax Reform, Permanent Establishment, Nexus, Benefit Theory