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Book Cover
E-book
Author Schreiber, Ulrich, 1950- author

Title International company taxation : an introduction to the legal and economic principles / Ulrich Schreiber ; in cooperation with Peter Müller
Published Berlin ; New York : Springer, ©2013

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Description 1 online resource
Series Springer texts in business and economics, 2192-4333
Springer texts in business and economics.
Contents 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
Summary 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 accountingInternational 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 f 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
Analysis Economics
Public finance
Economics/Management Science
Business Taxation/Tax Law
International Economic Law, Trade Law
European Law
Financial Law/Fiscal Law
Bibliography Includes bibliographical references and index
Subject International business enterprises -- Taxation.
International business enterprises -- Taxation -- Law and legislation.
Science économique.
Affaires.
International business enterprises -- Taxation
International business enterprises -- Taxation -- Law and legislation
Form Electronic book
ISBN 9783642363061
3642363067
3642363059
9783642363054
9783642433573
364243357X
9783642363078
3642363075