International-Company-Taxation-An-Introduction-to-the-Legal-and-Economic-Principles-Springer-Texts-in-Business-and-Economics

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Description :
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 f&#252rbetriebswirtschaftliche Forschung (zfbf) and Schmalenbach
Business Review (sbr) and is affiliated with the Centrefor European Economic
Research (ZEW) as a research associate. Ulrich Schreiber is a member of the
Academic Advisory Board of the Federal Ministry of Finance.

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International Company Taxation: An
Introduction to the Legal and Economic
Principles (Springer Texts in Business and
Economics)
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THE LINK IS IN THE DESCRIPTION
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 f&#252rbetriebswirtschaftliche
Forschung (zfbf) and Schmalenbach Business Review (sbr) and is affiliated with the Centrefor European
Economic Research (ZEW) as a research associate. Ulrich Schreiber is a member of the Academic
Advisory Board of the Federal Ministry of Finance.

International Company Taxation: An Introduction to the
Legal and Economic Principles (Springer Texts in
Business and Economics)