Taxation of Permanent Establishments

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.

• Fundamentals of the Taxation of Permanent Establishments.- The Attribution of Profits to Permanent Establishments.- Digitalisation of the Economy and Its Implications for the PE Concept.- Adapting the International Corporate Tax System to the Digitalisation of the Economy.