HERMES-Catalog

Back to Results List

International Company Taxation : An Introduction to the Legal and Economic Principles / by Ulrich Schreiber
(Springer Texts in Business and Economics. ISSN:21924341)

Publisher	(Berlin, Heidelberg : Springer Berlin Heidelberg : Imprint: Springer)
Year	2013
Edition	1st ed. 2013.
Authors	*Schreiber, Ulrich author SpringerLink (Online service)

Hide book details.

Links to the text	Location	Volume	Call No.	Barcode No.	Status	Comments	ISBN	Printed	Restriction	Reserve
Links to the text	Library Off-campus access			OB00164506		Springer Business and Economics eBooks (電子ブック)	9783642363061

Hide details.

Material Type	E-Book
Media type	機械可読データファイル
Size	XVII, 162 p : online resource
Notes	International Company Taxation -- Fundamentals of International Tax Planning -- International Corporate Tax Planning -- International Taxation and European Law -- Corporate Tax Harmonization in the European Union -- International Tax Planning and Accounting for Income Taxes 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 HTTP:URL=https://doi.org/10.1007/978-3-642-36306-1
Subjects	LCSH:Business enterprises—Taxation LCSH:Business tax—Law and legislation LCSH:International law LCSH:Trade regulation LCSH:Law—Europe LCSH:Taxation—Law and legislation LCSH:Private international law LCSH:Conflict of laws LCSH:Comparative law FREE:Business Taxation and Tax Law FREE:International Economic Law, Trade Law FREE:European Law FREE:Fiscal Law FREE:Private International Law, International and Foreign Law, Comparative Law
Classification	LCC:HF5681.T3 LCC:K4542 DC23:657.46 DC23:343.068
ID	8000009505
ISBN	9783642363061