Download Full eBooks in PDF
The Corporate Tax Planning Law Review Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of The Corporate Tax Planning Law Review book. This book definitely worth reading, it is an incredibly well-written.
Author : J.-J. Schwartz,Swift Edgar
Publisher : Unknown
Page : 261 pages
File Size : 52,6 Mb
Release : 2019
Category : Corporations
ISBN : 1912228785
Author : Anonim
Publisher : Aspatore Books
Page : 0 pages
File Size : 52,8 Mb
Release : 2011
Category : Corporations
ISBN : 0314279296
Author : Ulrich Schreiber
Publisher : Springer Science & Business Media
Page : 179 pages
File Size : 52,9 Mb
Release : 2013-01-30
Category : Business & Economics
ISBN : 9783642363061
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.
Author : Reuven S. Avi-Yonah
Publisher : Edward Elgar Publishing
Page : 0 pages
File Size : 43,7 Mb
Release : 2023-08-15
Category : Electronic
ISBN : 1803923105
Encapsulating the multitude of challenges faced by the international corporate tax regime, this timely Research Handbook provides an in-depth comparative legal analysis of corporate income tax as it is practiced across the world. Beginning with four foundational chapters exploring the purpose and history of corporate tax, the Handbook goes on to provide a synthesis of the key issues in corporate taxation within the US regime, addressing some of the cutting-edge normative issues in designing a corporate tax. It then proceeds to set this against the experience in the EU and eleven other countries including the UK, Canada, China, Japan, India, Brazil and New Zealand. A further section on corporate tax planning includes careful analysis of such issues as corporate tax shelters, economic substance, social responsibility and governance, before final, horizon-scanning chapters consider the future of corporate tax and whether a new form of corporate tax might be possible. With a variety of paths to reform proposed throughout, this Research Handbook will prove an invigorating read for tax scholars working on taxation and tax law as well as for tax practitioners and those in fiscal policy seeking ways to improve, or navigate, the current state of affairs in international corporate tax law.
Author : Pia Dorfmueller
Publisher : Unknown
Page : 250 pages
File Size : 50,6 Mb
Release : 2003
Category : International business enterprises
ISBN : STANFORD:36105063591783
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 : Dominic Daher,Joshua Rosenberg,Steve Johnson
Publisher : Cch Incorporated
Page : 357 pages
File Size : 55,5 Mb
Release : 2012-02-14
Category : Business & Economics
ISBN : 0808027891
Practical Guide to C Corporations offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizaitons and issues related to corporate tax practice and procedure. Practical Guide to C Corporations provides business entity practitioners with complete coverage of C corporation taxation issues.
Author : Ulrich Schreiber
Publisher : Springer
Page : 162 pages
File Size : 42,5 Mb
Release : 2013-02-01
Category : Business & Economics
ISBN : 3642363075
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.
Author : David A. G. Birnie,A. Barrie Davidson,Continuing Legal Education Society of British Columbia
Publisher : Unknown
Page : 123 pages
File Size : 52,6 Mb
Release : 1983
Category : Corporations
ISBN : 0865040974
Author : Michael A. Livingston,David S. Gamage
Publisher : Unknown
Page : 800 pages
File Size : 43,7 Mb
Release : 2010
Category : Income tax
ISBN : STANFORD:36105134508287
This publication differs from most existing tax casebooks the following ways: The book includes complete chapters on business, international, and estate and gift taxation, three areas of substantial importance that are historically left out of the basic tax course. The book places a strong emphasis on planning and policy, not as an adjunct to the more common legal materials, but as part of an integrated pedagogic approach. Each case or group of cases is followed by three different sets of problems--Using the Sources, Law and Planning, and Politics and Policy--which are designed to develop the student's law, planning, and policy analysis skills on a systematic basis. Excerpts from leading law review articles are included in each chapter so that students can understand for themselves the basic issues in tax policy and legislation. The book emphasizes current concerns in tax law and policy, issues and problems that are likely to confront the next generation of tax practitioners and policy-makers. Thus, substantial space is devoted to the new breed of tax shelters; the tax treatment of gay and unmarried couples; and the relationship of taxes to health, retirement, and environmental policy, without sacrificing the "classic" cases that are the backbone of any tax book. The text consists of twelve chapters, each containing all of the types of problems described above and concluding with an in-depth, take-home problem that may be used either as the basis for in-class discussion or as a graded written assignment. The book is accompanied by a comprehensive Teacher's Manual (available only to professors) that contains detailed answers for every question posed in the text, together with suggestions for discussion and debate topics.
Author : Zolman Cavitch
Publisher : Unknown
Page : 128 pages
File Size : 50,9 Mb
Release : 1985
Category : Bonds
ISBN : OCLC:12147247
Author : Jinyan Li,Arthur J. Cockfield,J. Scott Wilkie
Publisher : Unknown
Page : 573 pages
File Size : 43,5 Mb
Release : 2018
Category : Income tax
ISBN : 0433495642
Author : Robert F. van Brederode
Publisher : Springer Nature
Page : 412 pages
File Size : 42,6 Mb
Release : 2019-11-02
Category : Law
ISBN : 9789811500893
This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.
Author : Richard Eccleston,Ainsley Elbra
Publisher : Unknown
Page : 0 pages
File Size : 40,9 Mb
Release : 2018
Category : Corporations
ISBN : 1788114965
Since the financial crisis the extent of corporate tax avoidance has attracted media headlines and the attention of political leaders the world over. This study examines the 'new' politics of corporate taxation and the role of civil society organisations in shaping the international tax agenda and influencing the tax practices of the world's largest and most powerful corporations. It highlights the complex and multi-dimensional strategies used by activists to influence public opinion, formal regulation and corporate behaviour in relation to international taxation.
Author : Kevin Patrick McGuinness
Publisher : Unknown
Page : 128 pages
File Size : 42,5 Mb
Release : 2017
Category : Corporation law
ISBN : 0433477709
Author : Sebastian Beer,Ruud A. de Mooij,Ms.Li Liu
Publisher : International Monetary Fund
Page : 45 pages
File Size : 40,5 Mb
Release : 2018-07-23
Category : Business & Economics
ISBN : 9781484363997
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.