Coverart for item
The Resource International group financing and taxes

International group financing and taxes

Label
International group financing and taxes
Title
International group financing and taxes
Contributor
Subject
Language
eng
Summary
This book provides for an analysis of the framework around international group financing from tax treaty, community law as well as domestic law perspectives. The focus of this book lies on a number of topics in the finance area that are of specific relevance for multinational companies, such as limitations of interest deductions in cross-border situations as well as implications of the arm's length principle on international intra-group financing (transfer pricing). The book also contains a number of solutions for current open issues as well as ideas on how to go forward
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Massoner, C
  • Storck, A
  • Stürzlinger, B
Series statement
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 74
  • Band 74
http://library.link/vocab/subjectName
  • intra-group financing
  • tax treaty
  • MNE
  • interest deduction
  • CCCTB
  • arm's length principle
  • PE
  • State aid
  • treaty shopping
  • cash pooling
  • dividend
  • EU tax law
  • thin capitalization
  • hybrid financing
  • withholding tax
Label
International group financing and taxes
Instantiates
Publication
Contents
  • Debt and equity in international company taxation
  • Zaburaite, M.
  • ; p. 11-32
  • Debt-equity ratios, earnings stripping rules and the arm's length principle
  • Fross, A.
  • ; p. 33-54
  • Structure and elements of national thin capitalization rules
  • Soshnikov, N.
  • ; p. 55-70
  • Intra-group debt financing - alternatives to thin capitalization rules
  • Vanden Broeck, J.
  • ; p. 71-82
  • Thin capitalization rules and tax treaty law
  • Wijnen, S.
  • ; p. 83-118
  • Thin capitalization rules and EU law/fundamental freedoms
  • Bravo P., N.
  • ; p. 119-144
  • Disallowance of interest deductions in article 81 of the CCCTB draft proposal
  • Kocaer, S.
  • ; p. 145-168
  • Pricing of intra-group debt and arm's length principle article 9 OECD MC
  • Otero, R.
  • ; p. 169-184
  • Pricing of intra-group guarantees and the arm's length principle
  • Rukhadze, S.
  • ; p. 185-202
  • Allocation of free capital to permanent establishments
  • Bieberach Schriebl, K.
  • ; p. 203-222
  • Tax regimes for finance companies in EU and state aid
  • Kardachaki, A.
  • ; p. 223-250
  • Treaty shopping and the concept of beneficial ownership against the backdrop of finance companies
  • Sabnis, S.
  • ; p. 251-282
  • Tax treatment of cash pooling arrangements in national and tax treaty law
  • Yeo Yan Peng, M.
  • ; p. 283-308
  • Tax treatment of intra-group dividends in the state of residence
  • Jaiswal, A.
  • ; p. 309-324
  • Limitations of the source state's taxing rights on intra-group dividends
  • Lafayette Pereira, V.
  • ; p. 325-346
  • Tax treatment of intra-group dividends in the EU
  • Moshammer, H.
  • ; p. 347-370
  • Switch-over rules on dividends and tax treaty law
  • Orlovskaya, E.
  • ; p. 371-388
  • Switch-over rules and EU Law
  • Lenz, M.
  • ; p. 389-408
  • Tax treatment of intra-group interest in the context of art. 11 OECD MC
  • Valencia, G.
  • ; p. 409-440
  • Tax treatment of intra-group interest in the EU
  • Tiyar, E.
  • ; p. 441-462
  • Drawing the borderline between debt and equity in tax treaty law (hybrid finance)
  • Gallo, E.
  • ; p. 463-484
  • Tax treatment of optionally convertible debt (OCD)
  • Chawla, A.
  • ; p. 485-506
  • Intra-group guarantees and withholding taxes
  • Kapadia, N.
  • ; p. 507-526
  • Intra-group financing in the CCCTB regime
  • Serrat, M.
  • ; p. 527-546
Extent
558 p.
Isbn
9783707322095
Label
International group financing and taxes
Publication
Contents
  • Debt and equity in international company taxation
  • Zaburaite, M.
  • ; p. 11-32
  • Debt-equity ratios, earnings stripping rules and the arm's length principle
  • Fross, A.
  • ; p. 33-54
  • Structure and elements of national thin capitalization rules
  • Soshnikov, N.
  • ; p. 55-70
  • Intra-group debt financing - alternatives to thin capitalization rules
  • Vanden Broeck, J.
  • ; p. 71-82
  • Thin capitalization rules and tax treaty law
  • Wijnen, S.
  • ; p. 83-118
  • Thin capitalization rules and EU law/fundamental freedoms
  • Bravo P., N.
  • ; p. 119-144
  • Disallowance of interest deductions in article 81 of the CCCTB draft proposal
  • Kocaer, S.
  • ; p. 145-168
  • Pricing of intra-group debt and arm's length principle article 9 OECD MC
  • Otero, R.
  • ; p. 169-184
  • Pricing of intra-group guarantees and the arm's length principle
  • Rukhadze, S.
  • ; p. 185-202
  • Allocation of free capital to permanent establishments
  • Bieberach Schriebl, K.
  • ; p. 203-222
  • Tax regimes for finance companies in EU and state aid
  • Kardachaki, A.
  • ; p. 223-250
  • Treaty shopping and the concept of beneficial ownership against the backdrop of finance companies
  • Sabnis, S.
  • ; p. 251-282
  • Tax treatment of cash pooling arrangements in national and tax treaty law
  • Yeo Yan Peng, M.
  • ; p. 283-308
  • Tax treatment of intra-group dividends in the state of residence
  • Jaiswal, A.
  • ; p. 309-324
  • Limitations of the source state's taxing rights on intra-group dividends
  • Lafayette Pereira, V.
  • ; p. 325-346
  • Tax treatment of intra-group dividends in the EU
  • Moshammer, H.
  • ; p. 347-370
  • Switch-over rules on dividends and tax treaty law
  • Orlovskaya, E.
  • ; p. 371-388
  • Switch-over rules and EU Law
  • Lenz, M.
  • ; p. 389-408
  • Tax treatment of intra-group interest in the context of art. 11 OECD MC
  • Valencia, G.
  • ; p. 409-440
  • Tax treatment of intra-group interest in the EU
  • Tiyar, E.
  • ; p. 441-462
  • Drawing the borderline between debt and equity in tax treaty law (hybrid finance)
  • Gallo, E.
  • ; p. 463-484
  • Tax treatment of optionally convertible debt (OCD)
  • Chawla, A.
  • ; p. 485-506
  • Intra-group guarantees and withholding taxes
  • Kapadia, N.
  • ; p. 507-526
  • Intra-group financing in the CCCTB regime
  • Serrat, M.
  • ; p. 527-546
Extent
558 p.
Isbn
9783707322095

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
Processing Feedback ...