Epub⋙: International Company Taxation: An Introduction to the Legal and Economic Principles (Springer Texts in Business and Economics) by Ulrich Schreiber
International Company Taxation: An Introduction to the Legal and Economic Principles (Springer Texts in Business and Economics) by Ulrich Schreiber
International Company Taxation: An Introduction to the Legal and Economic Principles (Springer Texts in Business and Economics) by Ulrich Schreiber PDF, ePub eBook D0wnl0ad
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.
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