The Resource Categorizing corporate cross-border tax planning techniques

Categorizing corporate cross-border tax planning techniques

Label
Categorizing corporate cross-border tax planning techniques
Title
Categorizing corporate cross-border tax planning techniques
Creator
Subject
Language
eng
Summary
An international corporate tax planning framework, through which tax planning techniques available worldwide to today's taxpayers are categorized in a universal manner, has value to both taxpayers and governments. This special report considers double taxation, single taxation, negative taxation, location, legal form, method of finance, transfer pricing, temporary vs. permanent savings, hybrid financing, low-tax finance company, corporate inversion planning, transfer of a tax subject, transfer of a tax object, tax treaty vs. nontax treaty, and base companies
Citation source
In: Tax notes international. - Arlington. - Vol. 44 (2006),
http://library.link/vocab/creatorName
Merks, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax planning
  • double taxation
  • negative income tax
  • financing
  • transfer pricing
  • hybrid financing
  • finance company
  • inversion transaction
  • tax treaty
  • base company
Label
Categorizing corporate cross-border tax planning techniques
Instantiates
Publication
Label
Categorizing corporate cross-border tax planning techniques
Publication

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