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The Resource Fundamentals of international tax planning

Fundamentals of international tax planning

Label
Fundamentals of international tax planning
Title
Fundamentals of international tax planning
Creator
Contributor
Subject
Language
eng
Summary
Economic activities have never been as global as they are today. This has contributed to the increase in the mobility of economic activities around the globe and has created opportunities - as well as problems - for the players in the world economy. Looking at this setting from a tax perspective, this book provides a basic knowledge of the tools currently used by multinational enterprises to benefit from the opportunities and overcome the problems created by the expansion of the market. Planning techniques are described in a neutral and concise manner, without taking into account a specific jurisdiction, but based on the principles that underlie them. The book gives an overview of the essential basic rules and principles of international tax law and shows how to apply them for international tax planning purposes. Chapters include: Sources of international tax law, such as domestic and international legislation in this area; Building blocks of international tax planning: arm's length principle and permanent establishment; The differences between the concepts of tax planning, avoidance and evasion; Categorization of planning techniques based on their underlying principles; The structure and goals of a multinational group, with particular emphasis on taxation; Tax planning techniques that can be used to effectively carry out activities such as holding, financing, hedging and IP management; Supply-chain management techniques and how taxes come into play when (re-)organizing them; General and specific anti-avoidance rules that have from time to time been designed by states in order to counteract behaviours and structures that are not considered acceptable from a tax policy point of view
http://library.link/vocab/creatorName
  • Russo, R. (Raffaele)
  • Finnerty, C.J
  • Merks, P
  • Petriccione, M
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Russo, R. (Raffaele)
http://library.link/vocab/subjectName
  • international tax law
  • international tax planning
  • international taxation principles
  • tax treaty
  • tax avoidance
  • tax evasion
  • arm's length principle
  • PE
  • MNE
  • holding company
  • financing
  • derivative financial instrument
  • intellectual property
  • anti-avoidance
Label
Fundamentals of international tax planning
Instantiates
Publication
Extent
XIV, 252 p.
Isbn
9789087220167
Label
Fundamentals of international tax planning
Publication
Extent
XIV, 252 p.
Isbn
9789087220167

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
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