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Abstract

The objective of this chapter is to develop suitable reforms for the taxation issues analysed in chapter 6. Again, the tax attributes in the residence and in the source country, the profit allocation and the choice between the residence and the source principle are analysed. The respective reform proposals should be consistent with the evaluation criteria outlined in chapter 5.

Keywords

Intangible Asset Source Country Transfer Price Reform Proposal Permanent Establishment 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Deutscher Universitats-Verlag | GWV Fachverlage GmbH, Wiesbaden 2006

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