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  1. Herausforderungen für die Besteuerung der digitalen Wirtschaft
  2. Chapters
  3. Die digitale Wirtschaft, neue Geschäftsmodelle und wesentliche Merkmale
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Chapters
Vorwort
Abkürzungsverzeichnis
Zusammenfassung
Einführung in die mit der digitalen Wirtschaft verbundenen Besteuerungsprobleme
Grundprinzipien der Besteuerung
Die Informations- und Kommunikationstechnologie und ihre Auswirkungen auf die Wirtschaft
Die digitale Wirtschaft, neue Geschäftsmodelle und wesentliche Merkmale
Identifizierung von Gelegenheitenfür Gewinnverkürzungund Gewinnverlagerungin der digitalen Wirtschaft
Maßnahmen gegen Gewinnverkürzung und Gewinnverlagerung in der digitalen Wirtschaft
Grundsätzlichere Besteuerungsprobleme im Zusammenhang mit der digitalen Wirtschaft
Potenzielle Optionen zur Lösung der grundsätzlicheren Besteuerungsprobleme im Zusammenhang mit der digitalen Wirtschaft
Schlussbetrachtungen
Frühere Arbeiten zur digitalenWirtschaft
Typische Steuerplanungsstrukturen inintegrierten Geschäftsmodellen

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Die digitale Wirtschaft, neue Geschäftsmodelle und wesentliche Merkmale

Content Provider OECD iLibrary
Organization OECD
Abstract Dieses Kapitel erörtert die Ausbreitung der Informations- und Kommunikationstechnologie (IKT) auf die gesamte Volkswirtschaft, beschreibt beispielhaft neue Geschäftsmodelle, die auf Grund der Fortschritte im IKT-Bereich entstanden sind, und bietet einen Überblick über die wesentlichen Merkmale der digitalen Wirtschaft, die in diesen Geschäftsmodellen zum Ausdruck kommen.
Page Count 34
Starting Page 79
Ending Page 112
Language German
Publisher OECD Publishing
Publisher Date 2015-07-31
Access Restriction Open
Subject Keyword Taxation
Content Type Text
Resource Type Chapter
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