Overview
- 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 to the specifics of the European internal market
Part of the book series: Springer Texts in Business and Economics (STBE)
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Table of contents (6 chapters)
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Front Matter
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Back Matter
Keywords
About this book
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.
Authors and Affiliations
About the author
Bibliographic Information
Book Title: International Company Taxation
Book Subtitle: An Introduction to the Legal and Economic Principles
Authors: Ulrich Schreiber
Series Title: Springer Texts in Business and Economics
DOI: https://doi.org/10.1007/978-3-642-36306-1
Publisher: Springer Berlin, Heidelberg
eBook Packages: Business and Economics, Business and Management (R0)
Copyright Information: Springer-Verlag Berlin Heidelberg 2013
Hardcover ISBN: 978-3-642-36305-4Published: 04 February 2013
Softcover ISBN: 978-3-642-43357-3Published: 07 March 2015
eBook ISBN: 978-3-642-36306-1Published: 30 January 2013
Series ISSN: 2192-4333
Series E-ISSN: 2192-4341
Edition Number: 1
Number of Pages: XVII, 162
Topics: Business Taxation/Tax Law, International Economic Law, Trade Law, European Law, Financial Law/Fiscal Law, Private International Law, International & Foreign Law, Comparative Law