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International Company Taxation

An Introduction to the Legal and Economic Principles

  • Ulrich Schreiber

Part of the Springer Texts in Business and Economics book series (STBE)

Table of contents

  1. Front Matter
    Pages I-XVII
  2. Ulrich Schreiber
    Pages 1-25
  3. Ulrich Schreiber
    Pages 27-50
  4. Ulrich Schreiber
    Pages 51-98
  5. Ulrich Schreiber
    Pages 99-116
  6. Ulrich Schreiber
    Pages 117-134
  7. Back Matter
    Pages 151-162

About this book

Introduction

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.

Keywords

Company Taxation Corporate Tax Planning European Tax Law International Double Taxation Tax Rate

Authors and affiliations

  • Ulrich Schreiber
    • 1
  1. 1., Business SchoolUniversity of MannheimMannheimGermany

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-642-36306-1
  • Copyright Information Springer-Verlag Berlin Heidelberg 2013
  • Publisher Name Springer, Berlin, Heidelberg
  • eBook Packages Business and Economics
  • Print ISBN 978-3-642-36305-4
  • Online ISBN 978-3-642-36306-1
  • Series Print ISSN 2192-4333
  • Series Online ISSN 2192-4341
  • Buy this book on publisher's site
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