Tax Planning For U S Mncs With Eu Holding Companies

Author : Pia Dorfmueller
Publisher : Unknown
Page : 250 pages
File Size : 52,9 Mb
Release : 2003
Category : International business enterprises
ISBN : STANFORD:36105063591783

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Tax Planning for U.S. MNCs with EU Holding Companies by Pia Dorfmueller Pdf

Tax planning for U.S. companies doing business in the EU. Analyses the design of tax conversion and deferral structures that are advantageous to U.S. multinationals to reach their goals: minimizing liability, maximizing credits, deducting expenses, and utilizing losses; using tools such as routing of income and classification of entities; and overcoming barriers like the CFC provisions of the U.S. tax law. Examines U.S. federal corporate law and analyses European company taxation, with specific tax planning techniques for Germany, France, the Netherlands, Belgium, Austria, Denmark, Ireland, Spain, Luxembourg, and Switzerland.

Author : Rolf Eicke
Publisher : Kluwer Law International B.V.
Page : 526 pages
File Size : 48,8 Mb
Release : 2009-01-01
Category : Law
ISBN : 9789041127945

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Tax Planning with Holding Companies - Repatriation of US Profits from Europe by Rolf Eicke Pdf

The book deals with tax planning with holding companies located in Europe, Asia of the Caribbean. It analyses the problem of repatriating U.S. profits from Europe, going far beyond the routing of income via different companies. Instead, the approach includes an analysis of the interdependencies between international tax competition, holding company regimes, and tax planning concepts in order to establish a basis for tax planning measures regardless of the fast changing legal environment for holding companies in the different countries.

Author : Rolf Eicke
Publisher : Unknown
Page : 520 pages
File Size : 45,8 Mb
Release : 2008
Category : Electronic
ISBN : 9041135154

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Tax Planning with Holding Companies - Repatriation of US Profits from Europe by Rolf Eicke Pdf

When investments don't live up to their promise, the situation is typically due to several factors. In most cases, the key reasons are a combination of the place of investment, the product, and the selection of detrimental tax planning measures. Often, international tax planning tips the scales regarding the success of a U.S. investment in Europe. This timely book analyzes concepts and structures that can be used as a ""construction kit"" applying combinations of basic tools to meet the challenges of an ever-changing global tax environment. In the wake of globalization, a host of n.

Author : Amanda D. Johnson
Publisher : WorldTrade Executive, Inc.
Page : 170 pages
File Size : 40,8 Mb
Release : 2005
Category : Business & Economics
ISBN : 1893323706

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Using Treaties and Holding Companies for Latin American Tax Planning by Amanda D. Johnson Pdf

Collection of articles providing an insight in the current status of tax treaties in Latin American and Caribbean countries, and dealing with holding companies and technical assistance, royalty and service payments.

Author : Eric Tomsett
Publisher : Unknown
Page : 208 pages
File Size : 54,8 Mb
Release : 1989
Category : International business enterprises
ISBN : UCSD:31822004959136

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Tax Planning for Multinational Companies by Eric Tomsett Pdf

The author highlights the principle planning techniques which are available to multinational enterprises such as international holding and finance companies, royalty routeing and international licensing, service companies and captive insurance companies.

Author : Sonja Lynne Olhoft
Publisher : Unknown
Page : 224 pages
File Size : 45,5 Mb
Release : 1999
Category : Business planning
ISBN : UOM:39015042636293

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Tax Avoidance Activities of U.S. Multinational Corporations by Sonja Lynne Olhoft Pdf

Author : Martin Feldstein,James R. Hines,R. Glenn Hubbard
Publisher : University of Chicago Press
Page : 338 pages
File Size : 51,5 Mb
Release : 2007-12-01
Category : Business & Economics
ISBN : 9780226241876

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The Effects of Taxation on Multinational Corporations by Martin Feldstein,James R. Hines,R. Glenn Hubbard Pdf

The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.

Author : Sebastian Beer,Ruud A. de Mooij,Ms.Li Liu
Publisher : International Monetary Fund
Page : 45 pages
File Size : 45,9 Mb
Release : 2018-07-23
Category : Business & Economics
ISBN : 9781484363997

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International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots by Sebastian Beer,Ruud A. de Mooij,Ms.Li Liu Pdf

This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions. Moreover, it performs a meta analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage-point lower corporate tax rate will expand before-tax income by 1 percent—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research.

Author : Jack M. Mintz,Alfons J. Weichenrieder
Publisher : MIT Press
Page : 203 pages
File Size : 55,7 Mb
Release : 2010-08-06
Category : Business & Economics
ISBN : 9780262014496

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The The Indirect Side of Direct Investment by Jack M. Mintz,Alfons J. Weichenrieder Pdf

Drawing on a unique data set (MiDi) on German multinationals provided by the Deutsche Bundesbank in Frankfurt, Mintz and Weichenrieder confirm the prevalence of indirect financing structures for both outbound and inbound German investment. They find evidence of "treaty shopping!' to avoid withholding taxes (using a third country with more favorable tax rates as a conduit through which to route investments) and of "debt shifting." --

Author : OECD
Publisher : OECD Publishing
Page : 44 pages
File Size : 54,7 Mb
Release : 2013-07-19
Category : Electronic
ISBN : 9789264202719

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Action Plan on Base Erosion and Profit Shifting by OECD Pdf

This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.

Author : Ronen Palan
Publisher : Cornell University Press
Page : 252 pages
File Size : 48,9 Mb
Release : 2006
Category : Business & Economics
ISBN : 0801472954

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The Offshore World by Ronen Palan Pdf

The atlas of contemporary capitalism is curious indeed. A desperately poor and civil-war-wracked nation, Liberia, is the world's shipping superpower; the Cayman Islands the fifth-largest financial center in the world; land-locked Zurich a venerable "offshore" banking center. Indeed, it is estimated that half of the global stock of money passes through tax havens. The logic of the offshore world, where millionaires and corporations roam in search of financial advantage, is slippery. It challenges many conventional assumptions about power and economics.In the single most comprehensive account of the offshore economy, Ronen Palan investigates the legal spaces, unregulated and yet maintained and supported by the state system, that have emerged for purposes of international finance, tax havens, export processing zones, flags of convenience, and e-commerce. The offshore economy had its beginnings in the late nineteenth century, saw early development after the First World War, and metastasized in the 1970s. Palan believes that a rapidly expanding offshore economy is now producing a new market in sovereignty; states have discovered that their rights to write law may be used as a commercial asset. This commercialization of sovereignty, he asserts, undermines the legitimacy of the nation-state and supports a form of nomadic capitalism.

Author : Jane Gravelle
Publisher : Unknown
Page : 0 pages
File Size : 52,5 Mb
Release : 2015
Category : Electronic
ISBN : OCLC:1055223517

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Tax Havens by Jane Gravelle Pdf

This report discusses the State of the Union address, which is a communication between the President and Congress in which the chief executive reports on the current conditions of the United States and provides policy proposals for the upcoming legislative year.

Author : James R. Hines
Publisher : Brookings Institution Press
Page : 585 pages
File Size : 44,8 Mb
Release : 2021-04-20
Category : Business & Economics
ISBN : 9780815738565

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Global Goliaths by James R. Hines Pdf

How multinationals contribute, or don't, to global prosperity Globalization and multinational corporations have long seemed partners in the enterprise of economic growth: globalization-led prosperity was the goal, and giant corporations spanning the globe would help achieve it. In recent years, however, the notion that all economies, both developed and developing, can prosper from globalization has been called into question by political figures and has fueled a populist backlash around the world against globalization and the corporations that made it possible. In an effort to elevate the sometimes contentious public debate over the conduct and operation of multinational corporations, this edited volume examines key questions about their role, both in their home countries and in the rest of the world where they do business. Is their multinational nature an essential driver of their profits? Do U.S. and European multinationals contribute to home country employment? Do multinational firms exploit foreign workers? How do multinationals influence foreign policy? How will the rise of the digital economy and digital trade in services affect multinationals? In addressing these and similar questions, the book also examines the role that multinational corporations play in the outcomes that policymakers care about most: economic growth, jobs, inequality, and tax fairness.

Author : OECD
Publisher : OECD Publishing
Page : 91 pages
File Size : 40,6 Mb
Release : 2013-02-12
Category : Electronic
ISBN : 9789264192744

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Addressing Base Erosion and Profit Shifting by OECD Pdf

This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.

Author : United States. Office of Tax Analysis
Publisher : Unknown
Page : 74 pages
File Size : 46,5 Mb
Release : 1978
Category : Corporations
ISBN : UOM:39015008563366

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Effective Income Tax Rates Paid by United States Corporations in 1972 by United States. Office of Tax Analysis Pdf