International Company Taxation: An Introduction To The Legal And Economic Principles (springer Texts In Business And Economics)
by Ulrich Schreiber /
2013 / English / PDF
1.3 MB Download
The book is written for students of business economics and tax
law. It focuses on investment and financing decisions in
cross-border situations.
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.
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.
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.
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.