胆小懦夫 发表于 2025-3-23 10:02:12

Fundamentals of International Tax Planning,g decisions, thereby increasing a company’s after-tax cash flow. Cash flow is an important determinant of investment decisions. If external financing in terms of debt financing and equity financing is restricted, the cash flow generated by the company is the main source of finance (self-financing).

GROSS 发表于 2025-3-23 14:17:04

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Esalate 发表于 2025-3-23 19:20:28

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土坯 发表于 2025-3-24 01:23:42

International Company Taxation,tinguishes between natural persons and legal persons. Sole proprietors are always natural persons, whereas the legal status of organizations depends on their corporate form. Partnerships, as a rule, have a limited legal personality. They can contract in the name of the partnership with third parties

output 发表于 2025-3-24 02:51:20

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extemporaneous 发表于 2025-3-24 10:01:54

International Corporate Tax Planning, tax planning aims at avoiding legal double taxation. In second place, international tax planning focuses on tax arbitrage. Avoidance of double taxation is the first priority of international tax planning because double taxation of profits severely reduces a multinational group’s profitability. A mu

Abutment 发表于 2025-3-24 12:12:58

International Taxation and European Law,ts of goods, persons, services and capital is ensured (Art. 26 (2) TFEU).25 For a true internal market, tax harmonization seems to be unavoidable. This is especially true for income taxes because international double taxation and international tax arbitrage both distort trade and investment patterns

ENDOW 发表于 2025-3-24 15:32:11

Corporate Tax Harmonization in the European Union,basis of separate entity accounting and the arm’s length principle. Profit determination according to the different tax codes of the Member States as well as profit allocation by transfer prices can entail double taxation caused by overlapping tax bases as well as high compliance and administrative

Carcinoma 发表于 2025-3-24 19:45:04

International Tax Planning and Accounting for Income Taxes,rnational Financial Reporting Standards (IFRS). IFRS are designed to provide useful information to present and potential investors, lenders and other creditors, who use that information to make financial decisions. As taxes reduce the profit available for distribution to shareholders, the effective

BIBLE 发表于 2025-3-24 23:46:30

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查看完整版本: Titlebook: International Company Taxation; An Introduction to t Ulrich Schreiber Textbook 2013 Springer-Verlag Berlin Heidelberg 2013 Company Taxation