International Company Taxation And Tax Planning

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International Company Taxation

Author : Ulrich Schreiber
Publisher : Springer Science & Business Media
ISBN 13 : 3642363067
Total Pages : 179 pages
Book Rating : 4.6/5 (423 download)

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Book Synopsis International Company Taxation by : Ulrich Schreiber

Download or read book International Company Taxation written by Ulrich Schreiber and published by Springer Science & Business Media. This book was released on 2013-01-30 with total page 179 pages. 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.

International Company Taxation and Tax Planning

Author : Dieter Endres
Publisher :
ISBN 13 : 9789041145567
Total Pages : 0 pages
Book Rating : 4.1/5 (455 download)

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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 and published by . This book was released on 2015 with total page 0 pages. 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.

International Company Taxation

Author : Ulrich Schreiber
Publisher : Springer
ISBN 13 : 9783642363078
Total Pages : 162 pages
Book Rating : 4.3/5 (63 download)

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Book Synopsis International Company Taxation by : Ulrich Schreiber

Download or read book International Company Taxation written by Ulrich Schreiber and published by Springer. This book was released on 2013-02-01 with total page 162 pages. 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.

International Tax Planning

Author : William C. Gifford
Publisher :
ISBN 13 :
Total Pages : 760 pages
Book Rating : 4.:/5 (43 download)

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Book Synopsis International Tax Planning by : William C. Gifford

Download or read book International Tax Planning written by William C. Gifford and published by . This book was released on 1979 with total page 760 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Netherlands in International Tax Planning

Author : Johann Müller (podatki)
Publisher : IBFD
ISBN 13 : 9087220243
Total Pages : 417 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis The Netherlands in International Tax Planning by : Johann Müller (podatki)

Download or read book The Netherlands in International Tax Planning written by Johann Müller (podatki) and published by IBFD. This book was released on 2007 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides international tax professionals with a practical guide on dealing with the Dutch taxation of business investments into the Netherlands, via the Netherlands (conduit structures), or from the Netherlands. The book focuses on corporate income tax, dividend tax and capital duty, as well as other issues typical of an international environment (participation exemption, the current state of the ruling practice, financing). The contents include: introduction to Dutch domestic law, including both corporate and personal income tax, dividend withholding tax, VAT, real estate transfer tax; an in-depth analysis of the Dutch corporate income tax system including financing a taxpayer, tax consolidation, holding companies and participation exemption, corporate reorganizations, financing companies, transfer pricing, loss compensation, inbound investments and anti-abuse legislation; participation exemption and Dutch interest limitation rules; royalty and interest income box, an overview of Dutch international law examining treaties, the tax agreement for the Kingdom of the Netherlands, the unilateral decree for the prevention of double taxation and EU law; a description of Dutch dividend tax including EU entities and dividend tax credit; an overview of the exchange of information including national law, the ruling practice, treaties and EU law; a description of the personal income tax, including 30% cost allowance and employee stock option plans.

The International Taxation System

Author : Andrew Lymer
Publisher : Springer Science & Business Media
ISBN 13 : 1461510716
Total Pages : 319 pages
Book Rating : 4.4/5 (615 download)

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Book Synopsis The International Taxation System by : Andrew Lymer

Download or read book The International Taxation System written by Andrew Lymer and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.

Luxembourg in International Tax Planning

Author : Philip J. Warner
Publisher : IBFD
ISBN 13 : 9076078610
Total Pages : 588 pages
Book Rating : 4.0/5 (76 download)

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Book Synopsis Luxembourg in International Tax Planning by : Philip J. Warner

Download or read book Luxembourg in International Tax Planning written by Philip J. Warner and published by IBFD. This book was released on 2004 with total page 588 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study, divided into five parts: a short introduction to Luxembourg as a country and financial centre; calculation of profits taxes and other taxes to which a fully-taxable resident business is subject; the fully-taxable "special purposes vehicles" available in Luxembourg including banking and reinsurance; tax exempt vehicles, the 1929 holding company and investment funds; and corporate reorganizations and examples of how Luxembourg could be used in international tax planning

International Company Taxation in the Era of Information and Communication Technologies

Author : Anne Schäfer
Publisher : Springer Science & Business Media
ISBN 13 : 3835091387
Total Pages : 247 pages
Book Rating : 4.8/5 (35 download)

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Book Synopsis International Company Taxation in the Era of Information and Communication Technologies by : Anne Schäfer

Download or read book International Company Taxation in the Era of Information and Communication Technologies written by Anne Schäfer and published by Springer Science & Business Media. This book was released on 2007-12-18 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: Anne Schäfer presents proposals for the reform of the definition of a company's residence, the definition of the permanent establishment, the possibilities of profit allocation and the methods to avoid international double taxation. In addition, the interrelations between these issues are taken into account. Amongst others, the author argues for an extension of the definition of a permanent establishment for employees working permanently abroad and for an implementation of formula apportionment in the European Union.

International Tax Planning and Prevention of Abuse

Author : Luc De Broe
Publisher : IBFD
ISBN 13 : 9087220359
Total Pages : 1146 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis International Tax Planning and Prevention of Abuse by : Luc De Broe

Download or read book International Tax Planning and Prevention of Abuse written by Luc De Broe and published by IBFD. This book was released on 2008 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study considers how tax authorities attempt to strike down international tax avoidance structures, in particular those involving the use of conduit and base companies set up by third-country residents for purposes of "treaty shopping" and "EC-Directive shopping". The book focuses on the interaction between provisions and judicially developed doctrines of domestic tax law preventing international tax avoidance on the one hand, and norms of international law, in particular tax treaties and rules of Community law, on the other. It also considers treaty-based anti-avoidance measures such as the "beneficial ownership" requirement and "limitation on benefits" provisions. This part of the study compares and analyses the case law of Australia, Austria, Belgium, Canada, the Czech Republic, Finland, France, Germany, India, the Netherlands, Switzerland, the United Kingdom, and the United States.

Tolley's International Corporate Tax Planning

Author : John Dixon
Publisher :
ISBN 13 : 9780754513391
Total Pages : pages
Book Rating : 4.5/5 (133 download)

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Book Synopsis Tolley's International Corporate Tax Planning by : John Dixon

Download or read book Tolley's International Corporate Tax Planning written by John Dixon and published by . This book was released on 2002 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Tolley's International Corporate Tax Planning brings together a team of authors who are leading experts from around the world. Each chapter, written by a specialist or a team of specialists, provides authoritative and practical advice on a different aspect of international corporate taxation. Tolley's International Corporate Tax Planning provides practical strategies for effective tax planning in an international context, whilst giving detailed examination to a number of areas of key importance and complexity. It is an invaluable reference work for professional firms and multinational plcs, as well as individual lawyers, tax practitioners, company secretaries, finance directors, practising accountants and all others with an interest in international taxation. New chapters for this edition include: National Insurance Contributions, Captive Insurance Companies: A UK Tax Overview, European Holding Companies, Intellectual Property, International Aspects of Stamp Duty and UK Self-Assessment for Non-Resident Companies; with other chapters being comprehensively revised.

Using Treaties and Holding Companies for Latin American Tax Planning

Author : Amanda D. Johnson
Publisher : WorldTrade Executive, Inc.
ISBN 13 : 9781893323704
Total Pages : 170 pages
Book Rating : 4.3/5 (237 download)

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Book Synopsis Using Treaties and Holding Companies for Latin American Tax Planning by : Amanda D. Johnson

Download or read book Using Treaties and Holding Companies for Latin American Tax Planning written by Amanda D. Johnson and published by WorldTrade Executive, Inc.. This book was released on 2005 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: Collection of articles providing an insight in the current status of tax treaties in Latin American and Caribbean countries, and dealing with holding companies and technical assistance, royalty and service payments.

Tax Planning with Holding Companies - Repatriation of US Profits from Europe

Author : Rolf Eicke
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041127941
Total Pages : 526 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Tax Planning with Holding Companies - Repatriation of US Profits from Europe by : Rolf Eicke

Download or read book Tax Planning with Holding Companies - Repatriation of US Profits from Europe written by Rolf Eicke and published by Kluwer Law International B.V.. This book was released on 2009-01-01 with total page 526 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book deals with tax planning with holding companies located in Europe, Asia of the Caribbean. It analyses the problem of repatriating U.S. profits from Europe, going far beyond the routing of income via different companies. Instead, the approach includes an analysis of the interdependencies between international tax competition, holding company regimes, and tax planning concepts in order to establish a basis for tax planning measures regardless of the fast changing legal environment for holding companies in the different countries.

Langer on Practical International Tax Planning: Focus on tax planning

Author : Denis A. Kleinfeld
Publisher : Practising Law Inst
ISBN 13 : 9780872241282
Total Pages : 1735 pages
Book Rating : 4.2/5 (412 download)

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Book Synopsis Langer on Practical International Tax Planning: Focus on tax planning by : Denis A. Kleinfeld

Download or read book Langer on Practical International Tax Planning: Focus on tax planning written by Denis A. Kleinfeld and published by Practising Law Inst. This book was released on 2000 with total page 1735 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examining more than 50 tax-advantaged territories around the world, PLI's Langer on Practical International Tax Planning gives you the current knowledge and savvy advice you need to help clients capitalize on ripe tax havens and financial centers.

Tax Planning for U.S. MNCs with EU Holding Companies

Author : Pia Dorfmueller
Publisher :
ISBN 13 :
Total Pages : 250 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Tax Planning for U.S. MNCs with EU Holding Companies by : Pia Dorfmueller

Download or read book Tax Planning for U.S. MNCs with EU Holding Companies written by Pia Dorfmueller and published by . This book was released on 2003 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax planning for U.S. companies doing business in the EU. Analyses the design of tax conversion and deferral structures that are advantageous to U.S. multinationals to reach their goals: minimizing liability, maximizing credits, deducting expenses, and utilizing losses; using tools such as routing of income and classification of entities; and overcoming barriers like the CFC provisions of the U.S. tax law. Examines U.S. federal corporate law and analyses European company taxation, with specific tax planning techniques for Germany, France, the Netherlands, Belgium, Austria, Denmark, Ireland, Spain, Luxembourg, and Switzerland.

Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings

Author : Ansgar A. Simon
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403547138
Total Pages : 2424 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings by : Ansgar A. Simon

Download or read book Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings written by Ansgar A. Simon and published by Kluwer Law International B.V.. This book was released on 2023-08-31 with total page 2424 pages. Available in PDF, EPUB and Kindle. Book excerpt: This classic handbook has once again been updated from cover to cover, assuring its secure place as the preeminent tax practice guide for the conduct of international business transactions. The user-friendly structure has been maintained—first, a hands-on overview of certain key tax aspects of international transactions that have general application (including a chapter on special issues for transactions touching the European Union), followed by detailed country profiles that offer solutions designed to maximize effective tax planning and satisfy compliance obligations in twenty key global trading jurisdictions. The expert country-by-country contributors explain each jurisdiction’s approach to the critical areas of concern in transactional tax planning, addressing among other issues: entity classification; taxable transactions; tax-free transactions (both domestic and cross-border); loss and other tax attribute planning; intellectual property transactions; compensation arrangements; acquisition financing; joint ventures; transfer pricing; VAT; and tax treaty usage. Because it is crucial for management and counsel to develop a working knowledge of the salient aspects of the relevant law in a broad range of global jurisdictions, the work is of immeasurable value in assessing, strategizing, and implementing international transactions while also allowing quick jurisdictional comparison of key tax aspects. Addressing an important information gap in an area of widespread commercial concern, this incomparable resource will be welcomed by international tax counsel, corporate and financial services attorneys, and corporate planning and compliance professionals.

Taxation Planning for Middle East Operations

Author : Rose M. Clerin
Publisher : Springer
ISBN 13 : 9401744777
Total Pages : 140 pages
Book Rating : 4.4/5 (17 download)

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Book Synopsis Taxation Planning for Middle East Operations by : Rose M. Clerin

Download or read book Taxation Planning for Middle East Operations written by Rose M. Clerin and published by Springer. This book was released on 2013-12-01 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: If investment in the EEC countries has been the major preoccupation of the international business community in the 1960's, contracting in the Arab states seems to become one of the major trends of the 1970's. The need for multicountry business and tax information was felt simultane ously. Language difficulties, scarcity of legal and other sources, distance and, most of all, the novelty of business expansion in this direction made such information still more necessary than in the European or inter American setting. A few symposiums were held, corporate and tax laws were translated, research studies were initiated, among which the book of Mr and Mrs SIIILLING on Doing Business in Saudi Arabia and the Arab Gulf States, a rich mine of general business information. I was therefore very pleased when Mrs CLERIN, completing her tax studies at Ecole Superieure des Sciences Fiscales in Brussels, mentioned that she was going to live in the Middle East, had the opportunity to work with a well-known international accounting firm and proposed to focus her final dissertation at the School on the tax planning of operations in Arab countries. She devoted months of research to the study of sources both in Middle East and in industrial ized Western countries, to come up with a true planning study, clear, readable and practical. The description of the tax and corporate structure of the operating territories will be found in the first half of the book.

U.S. International Tax Planning and Policy

Author : Samuel C. Thompson
Publisher :
ISBN 13 :
Total Pages : 696 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis U.S. International Tax Planning and Policy by : Samuel C. Thompson

Download or read book U.S. International Tax Planning and Policy written by Samuel C. Thompson and published by . This book was released on 2007 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: To access the 2010 Supplemental Materials, click here. This book addresses the provisions of the Internal Revenue Code that govern the U.S. operations of foreign persons (i.e., inbound transactions) and the foreign operations of U.S. persons (i.e., outbound transactions). Part I provides a general introduction and introduces the impact of tax treaties; Part II focuses on the taxation of inbound transactions and addresses such issues as the U.S. taxation of a branch or U.S. subsidiary owned by a foreign corporation. Part III considers outbound transactions and deals with the U.S. taxation of foreign corporations controlled by U.S. persons. This part also addresses the rules regarding transfer pricing between commonly controlled entities, such as a U.S. parent corporation and its foreign subsidiary. Part IV focuses on cross-border mergers and acquisitions. Particular attention is given to the role of Section 367 on cross border reorganizations. The last sections of most chapters briefly discuss the manner in which South Africa, which has recently reformed its international tax system, addresses the issues presented in the chapter. From a tax planning standpoint, the U.S. tax advisor should have a basic understanding of the interface between the U.S. and foreign tax system involved in the transaction, and these discussions illustrate the interface between two sophisticated systems: the U.S. and South Africa.