Product Description: Permanent Establishments (PEs) are a key facet of international taxation. They constitute the crucial threshold for the assignment of taxing rights to a jurisdiction in all cases of enterprises operating in more than one country. The issue of whether there is a PE, and how much profit should be allocated to it, is an increasingly important factor in tax planning, tax accounting, tax compliance, and related tax risk management...read more

Product Description: Permanent Establishments (PEs) are a key facet of international taxation. They constitute the crucial threshold for the assignment of taxing rights to a jurisdiction in all cases of enterprises operating in more than one country. The issue of whether there is a PE, and how much profit should be allocated to it, is an increasingly important factor in tax planning, tax accounting, tax compliance, and related tax risk management...read more

Product Description: Permanent Establishments. A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective will consist of two parts: Part One PE: The Legal and Compliance Setting. This section will feature a comprehensive and highly practical analysis of the concept of permanent establishment (PE), particularly as it s embodied in Article 5 of the Model Convention...read more

Product Description: Tochtergesellschaften im Ausland spielen eine wichtige Rolle, wenn es darum geht, die Wettbewerbsfähigkeit einer sicherzustellen. In 14 Beiträgen setzen sich renommierte Autoren mit den Entwicklungen und Herausforderungen von ausländischen Tochtergesellschaften sowie anderen zentralen Themenfeldern des Internationalen Managements auseinander...read more

Product Description: Andrea Daniel not only compares headquarters and subsidiary managers’ perceptions of a subsidiary’s role, but she analyzes the implications of perception gaps for the headquarters-subsidiary relationship.

Product Description: Der Sammelband setzt sich aus Anlass des 65. Geburtstags von Michael Kutschker mit dem Management der Internationalisierung auseinander. Neben Grundfragen des Internationalen Managements behandelt das Buch unter anderem Besonderheiten des Beschaffungs-, Marketing- und Personalmanagements international tätiger Unternehmen...read more

Product Description: Katharina Kretschmer contributes to the role typology research stream in international business. The book is highly relevant for management practice. Deep insights into the implications of subsidiary roles are displayed, and it is shown that role-specific subsidiary management is possible if not necessary...read more

Product Description: Internationale Unternehmungen sind zunehmend mit kulturellen Problemen konfrontiert. Stefan Schmid zeigt die Bedeutung der Kultur sowohl für die Managementpraxis als auch für das Internationale Management als Wissenschaft auf. Vor dem Hintergrund der kulturellen Diversität in der internationalen Unternehmung stellt der Autor das traditionell positivistische Forschungsverständnis in Frage und diskutiert Konsequenzen für die zukünftige Forschung im Internationalen Management...read more