International Group Financing and Taxes
By:Christian Massoner
Published on 2012 by
The tax issues around international group financing have continuously been a hot topic in the academia as well as in tax practice over the last years.
The decision between debt and equity financing may significantly affect both a taxpayer's tax burden and the revenues of the countries in which the taxpayer is doing business.
Traditionally, debt financing shifts the tax base from the source country to the residence country, while equity financing has the opposite effect.
Multinational enterprises use intra-group debt and equity financing to realize tax arbitrage in order to reduce their overall tax burden.
Naturally, many countries and tax authorities are focusing on measures that shield their tax revenues from international tax planning.
The master theses contained in this volume examine these issues from a tax treaty law, Community law as well as domestic tax law perspective.
This Book was ranked at 68 by Google Books for keyword International Taxes.
Book ID of International Group Financing and Taxes's Books is tB4zlQEACAAJ, Book which was written by "Christian Massoner" have ETAG "T5ZHMruQNfk"
Book which was published by since 2012 have ISBNs, ISBN 13 Code is 9783707322095 and ISBN 10 Code is 3707322092
Reading Mode in Text Status is and Reading Mode in Image Status is
Book which have "558 Pages" is Printed at BOOK under Category International business enterprises
This Book was rated by Raters and have average rate at ""
This eBook Maturity (Adult Book) status is NOT_MATURE
Book was written in en
eBook Version Availability Status at PDF is not Available and in ePub is not Available
No comments:
Post a Comment