International Company Taxation and Tax Planning

1. Auflage 2015
ISBN: 978-90-411-4556-7
Verlag: Wolters Kluwer

Buch, Englisch, 592 Seiten, Format (B × H): 163 mm x 249 mm, Gewicht: 1043 g

The massive and growing increase in international trade and investment make it increasingly important for corporate counsel and tax practitioners to understand the complexity of tax systems worldwide and to plan for optimal specific arrangements in each cross-border business operation. International tax planning stands to be enormously enhanced by the kind of analysis presented in this one-of-a-kind book, combining as it does detailed information on tax law in scores of jurisdictions and practical guidance on international tax planning approaches.

Autoren/Hrsg.

Endres, Dieter

Spengel, Christoph

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Steuerwesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen
• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht

Inhaltsverzeichnis

List of Contributors.
Preface.
List of Figures.
List of Tables.
List of Abbreviations.
List of Abbreviations of Countries.
Introduction: Objective and Structure of the Book.
PART I Taxation of Businesses and Individuals – An International Comparison.
Chapter 1 Taxation of Income, Wealth and Consumption.
Chapter 2 Taxation of Individuals (Personal Income Tax).
Chapter 3 Taxation of Business Profits.
Chapter 4 Non-income Taxes.
Chapter 5 Inheritance Tax.
Chapter 6 Value-Added Tax.
PART II International Business Taxation.
Chapter 7 Fundamentals of International Taxation.
Chapter 8 Taxation of Cross-Border Investments.
Chapter 9 Allocation of Profits.
Chapter 10 Proposals for Reforming Company Taxation within the EU: The Common Consolidated Corporate Tax Base (CCCTB).
PART III International Tax Planning.
Chapter 11 Introduction to International Tax Planning.
Chapter 12 Target Variables for International Tax Burden Comparisons.
Chapter 13 Case Studies on Domestic Tax Planning: Financing of Corporations in Different EU Member States and the United States.
Chapter 14 Case Studies on Cross-Border Tax Planning.
Chapter 15 Mergers & Acquisitions.
Chapter 16 Intellectual Property.
Chapter 17 Optimizing the Value Chain.