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The Resource Taxing multinationals : preventing tax base erosion by reforming cross-border intercompany deductions

Taxing multinationals : preventing tax base erosion by reforming cross-border intercompany deductions

Label
Taxing multinationals : preventing tax base erosion by reforming cross-border intercompany deductions
Title
Taxing multinationals : preventing tax base erosion by reforming cross-border intercompany deductions
Creator
Subject
Language
eng
Summary
This book considers whether equalising the tax-deductibility of fungible intercompany funding activities would minimise opportunities for cross-border tax planning by multinationals. It explores how thin capitalization rules can be utilised to constrain MNE's ability to shift expenses across borders. The research consists of a legal comparative analysis in case studies of the Belgian and Italian allowance for corporate equity (ACE) variant, notion for interest deduction, and the Australian thin capitalization rules. Furthermore, it includes a simulation analysis of a tax-minimising MNE's behavioural responses to existing and proposed tax regimes
http://library.link/vocab/creatorName
Kayis-Kumar, A
Geographic coverage
  • International
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
ATTA Doctoral series
Series volume
vol. 7
http://library.link/vocab/subjectName
  • thin capitalization
  • MNE
  • base erosion
  • intercompany transaction
  • cross-border loss relief
  • allowance for corporate equity
  • interest deduction
Label
Taxing multinationals : preventing tax base erosion by reforming cross-border intercompany deductions
Instantiates
Publication
Extent
xviii, 312 p.
Isbn
9780190319311
Label
Taxing multinationals : preventing tax base erosion by reforming cross-border intercompany deductions
Publication
Extent
xviii, 312 p.
Isbn
9780190319311

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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