Share

International Company Taxation

2013-01-30 Business & Economics
Download International Company Taxation PDF Online Free

Author :
Release : 2013-01-30
Genre : Business & Economics
Kind : eBook
Book Rating : 067/5 ( reviews)

GET EBOOK


Book Synopsis International Company Taxation by : Ulrich Schreiber

Download or read book International Company Taxation written by Ulrich Schreiber. This book was released on 2013-01-30. Available in PDF, EPUB and Kindle. Book excerpt: The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations. In particular, the book deals with: Legal structures of international company taxation, International double taxation, Source-based and residence-based income taxation, International investment and profit shifting, International corporate tax planning, International tax planning and European law, Harmonization of corporate taxation in the European Union, International tax planning and tax accounting. International tax law is designed to avoid international double taxation and to combat international tax avoidance. Nevertheless, companies investing in foreign countries may suffer from international double taxation of profits. On the other hand, these companies may also be able to exploit an international tax rate differential by means of cross-border tax planning. Ulrich Schreiber holds the chair of Business Administration and Business Taxation at the University of Mannheim. He serves as co-editor of Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf) and Schmalenbach Business Review (sbr) and is affiliated with the Centre for European Economic Research (ZEW) as a research associate. Ulrich Schreiber is a member of the Academic Advisory Board of the Federal Ministry of Finance.

Corporate Income Taxes under Pressure

2021-02-26 Business & Economics
Download Corporate Income Taxes under Pressure PDF Online Free

Author :
Release : 2021-02-26
Genre : Business & Economics
Kind : eBook
Book Rating : 777/5 ( reviews)

GET EBOOK


Book Synopsis Corporate Income Taxes under Pressure by : Ruud A. de Mooij

Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij. This book was released on 2021-02-26. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

International Company Taxation and Tax Planning

2015 Corporations
Download International Company Taxation and Tax Planning PDF Online Free

Author :
Release : 2015
Genre : Corporations
Kind : eBook
Book Rating : 567/5 ( reviews)

GET EBOOK


Book Synopsis International Company Taxation and Tax Planning by : Dieter Endres

Download or read book International Company Taxation and Tax Planning written by Dieter Endres. This book was released on 2015. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a description and analysis of tax systems worldwide. It offers practical guidance on international planning approaches from a team of both tax practitioners and academics. In addition to references to country-specific tax legislation - including laws and rules in all EU Member States plus the United States, as well as special provisions in Australia, Japan, and elsewhere - the book discusses important ECJ decisions and various other case studies.

The Effects of Taxation on Multinational Corporations

2007-12-01 Business & Economics
Download The Effects of Taxation on Multinational Corporations PDF Online Free

Author :
Release : 2007-12-01
Genre : Business & Economics
Kind : eBook
Book Rating : 874/5 ( reviews)

GET EBOOK


Book Synopsis The Effects of Taxation on Multinational Corporations by : Martin Feldstein

Download or read book The Effects of Taxation on Multinational Corporations written by Martin Feldstein. This book was released on 2007-12-01. Available in PDF, EPUB and Kindle. Book excerpt: The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.

U.S. Taxation of International Mergers, Acquisitions, and Joint Ventures

1995 Consolidation and merger of corporations
Download U.S. Taxation of International Mergers, Acquisitions, and Joint Ventures PDF Online Free

Author :
Release : 1995
Genre : Consolidation and merger of corporations
Kind : eBook
Book Rating : /5 ( reviews)

GET EBOOK


Book Synopsis U.S. Taxation of International Mergers, Acquisitions, and Joint Ventures by : D. Kevin Dolan

Download or read book U.S. Taxation of International Mergers, Acquisitions, and Joint Ventures written by D. Kevin Dolan. This book was released on 1995. Available in PDF, EPUB and Kindle. Book excerpt:

You may also like...