Tax Planning For Us Mncs With Eu Holding Companies
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Author | : Pia Dorfmueller |
Publisher | : |
Total Pages | : 250 |
Release | : 2003 |
Genre | : International business enterprises |
ISBN | : |
Download Tax Planning for U.S. MNCs with EU Holding Companies Book in PDF, Epub and Kindle
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 | : Rolf Eicke |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 526 |
Release | : 2009-01-01 |
Genre | : Law |
ISBN | : 9041127941 |
Download Tax Planning with Holding Companies - Repatriation of US Profits from Europe Book in PDF, Epub and Kindle
The book deals with tax planning with holding companies located in Europe, Asia of the Caribbean. It analyses the problem of repatriating U.S. profits from Europe, going far beyond the routing of income via different companies. Instead, the approach includes an analysis of the interdependencies between international tax competition, holding company regimes, and tax planning concepts in order to establish a basis for tax planning measures regardless of the fast changing legal environment for holding companies in the different countries.
Author | : Rolf Eicke |
Publisher | : |
Total Pages | : 520 |
Release | : 2008 |
Genre | : |
ISBN | : 9789041135155 |
Download Tax Planning with Holding Companies - Repatriation of US Profits from Europe Book in PDF, Epub and Kindle
When investments don't live up to their promise, the situation is typically due to several factors. In most cases, the key reasons are a combination of the place of investment, the product, and the selection of detrimental tax planning measures. Often, international tax planning tips the scales regarding the success of a U.S. investment in Europe. This timely book analyzes concepts and structures that can be used as a ""construction kit"" applying combinations of basic tools to meet the challenges of an ever-changing global tax environment. In the wake of globalization, a host of n.
Author | : Martin Feldstein |
Publisher | : University of Chicago Press |
Total Pages | : 338 |
Release | : 2007-12-01 |
Genre | : Business & Economics |
ISBN | : 0226241874 |
Download The Effects of Taxation on Multinational Corporations Book in PDF, Epub and Kindle
The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.
Author | : Amanda D. Johnson |
Publisher | : WorldTrade Executive, Inc. |
Total Pages | : 170 |
Release | : 2005 |
Genre | : Business & Economics |
ISBN | : 9781893323704 |
Download Using Treaties and Holding Companies for Latin American Tax Planning Book in PDF, Epub and Kindle
Collection of articles providing an insight in the current status of tax treaties in Latin American and Caribbean countries, and dealing with holding companies and technical assistance, royalty and service payments.
Author | : Dorian L. Peters |
Publisher | : |
Total Pages | : 171 |
Release | : 2015 |
Genre | : BUSINESS & ECONOMICS |
ISBN | : 9781634837750 |
Download Corporate Profit Shifting Book in PDF, Epub and Kindle
Congress and the Obama Administration have expressed interest in addressing multinational corporations' ability to shift profits into low- and no-tax countries with little corresponding change in business operations. Several factors appear to be driving this interest. Economists have estimated that profit shifting results in significant tax revenue losses annually, implying that reducing the practice could help address deficit and debt concerns. Profit shifting and base erosion are also believed to distort the allocation of capital as investment decisions are overly influenced by taxes. Fairness concerns have also been raised. If multinational corporations can avoid or reduce their taxes, other taxpayers (including domestically focused businesses and individuals) may perceive the tax system as unfair. At the same time, policymakers are also concerned that American corporations could be unintentionally harmed if careful consideration is not given to the proper way to reduce profit shifting. This book is intended to assist Congress as it considers what, if any, action to curb profit shifting. This book discusses the methods used for shifting profits only to the extent that it is necessary for interpreting the data or discussing policy options. In addition, this book addresses tax havens; basic concepts and policy issues of U.S. international corporate taxation; and reforms of U.S. international taxation.
Author | : Ms.Li Liu |
Publisher | : International Monetary Fund |
Total Pages | : 49 |
Release | : 2018-01-13 |
Genre | : Business & Economics |
ISBN | : 1484337700 |
Download Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK Book in PDF, Epub and Kindle
In 2009, the United Kingdom changed from a worldwide to a territorial tax system, abolishing dividend taxes on foreign repatriation from many low-tax countries. This paper assesses the causal effect of territorial taxation on real investments, using a unique dataset for multinational affiliates in 27 European countries and employing the difference-in-difference approach. It finds that the territorial reform has increased the investment rate of UK multinationals by 15.7 percentage points in low-tax countries. In the absence of any significant investment reduction elsewhere, the findings represent a likely increase in total outbound investment by UK multinationals.
Author | : United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations |
Publisher | : |
Total Pages | : 648 |
Release | : 2013 |
Genre | : Corporations, American |
ISBN | : |
Download Offshore Profit Shifting and the U. S. Tax Code Book in PDF, Epub and Kindle
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 92 |
Release | : 2011-08-03 |
Genre | : |
ISBN | : 9264119221 |
Download Corporate Loss Utilisation through Aggressive Tax Planning Book in PDF, Epub and Kindle
After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and non-arm’s length transfer pricing.
Author | : Ioana-Felicia Rosca |
Publisher | : BoD – Books on Demand |
Total Pages | : 70 |
Release | : 2024-09-05 |
Genre | : Fiction |
ISBN | : 3711568041 |
Download T-434/19 Ioana-Felicia Rosca v. European Commission. The Story. Life is a Story - story.one Book in PDF, Epub and Kindle
This book is based on a real case law at the European Court of Justice, T-434/19, in which the author was the party and indirectly the representative. She took the European Commission to Court as part of the judicial remedies of a recruitment process for permanent AD7 officials of the European Commission. In her writings before the Court she notes "To conclude that the selection board had unlimited discretionary power which is covered by secrecy and no duty to state reasons, would deprive Art. 270 of the Treaty on the Functioning of the European Union of all meaning". Her action in annulment was admitted by the Court in July 2019 and the procedure lasted until September 2022. This is the story, as lived by the applicant.