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Springer Texts in Business and Economics

International Company Taxation

An Introduction to the Legal and Economic Principles

Authors: Schreiber, Ulrich

  • 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
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eBook $69.99
price for USA (gross)
  • ISBN 978-3-642-36306-1
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $89.95
price for USA
  • ISBN 978-3-642-36305-4
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
About this Textbook

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.

About the authors

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.

Table of contents (6 chapters)

  • International Company Taxation

    Schreiber, Ulrich

    Pages 1-25

  • Fundamentals of International Tax Planning

    Schreiber, Ulrich

    Pages 27-50

  • International Corporate Tax Planning

    Schreiber, Ulrich

    Pages 51-98

  • International Taxation and European Law

    Schreiber, Ulrich

    Pages 99-116

  • Corporate Tax Harmonization in the European Union

    Schreiber, Ulrich

    Pages 117-134

Buy this book

eBook $69.99
price for USA (gross)
  • ISBN 978-3-642-36306-1
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $89.95
price for USA
  • ISBN 978-3-642-36305-4
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
International Company Taxation
Book Subtitle
An Introduction to the Legal and Economic Principles
Authors
Series Title
Springer Texts in Business and Economics
Copyright
2013
Publisher
Springer-Verlag Berlin Heidelberg
Copyright Holder
Springer-Verlag Berlin Heidelberg
eBook ISBN
978-3-642-36306-1
DOI
10.1007/978-3-642-36306-1
Hardcover ISBN
978-3-642-36305-4
Series ISSN
2192-4333
Edition Number
1
Number of Pages
XVII, 162
Topics