| 书目名称 | International Company Taxation |
| 副标题 | An Introduction to t |
| 编辑 | Ulrich Schreiber |
| 视频video | |
| 概述 | Looks at investment and financing decisions in cross-border situations.With a focus on the key tax drivers that shape the tax planning strategies of multinational companies.Special attention is given |
| 丛书名称 | Springer Texts in Business and Economics |
| 图书封面 |  |
| 描述 | .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 Cen |
| 出版日期 | Textbook 2013 |
| 关键词 | Company Taxation; Corporate Tax Planning; European Tax Law; International Double Taxation; Tax Rate |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-642-36306-1 |
| isbn_softcover | 978-3-642-43357-3 |
| isbn_ebook | 978-3-642-36306-1Series ISSN 2192-4333 Series E-ISSN 2192-4341 |
| issn_series | 2192-4333 |
| copyright | Springer-Verlag Berlin Heidelberg 2013 |
发表于 2025-3-21 18:35:48
