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
Resource Information
The item Taxing multinationals : preventing tax base erosion by reforming cross-border intercompany deductions represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Taxing multinationals : preventing tax base erosion by reforming cross-border intercompany deductions represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Extent
- xviii, 312 p.
- Isbn
- 9780190319311
- Label
- Taxing multinationals : preventing tax base erosion by reforming cross-border intercompany deductions
- Extent
- xviii, 312 p.
- Isbn
- 9780190319311
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxing-multinationals--preventing-tax-base/lSRZTrEbv_A/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxing-multinationals--preventing-tax-base/lSRZTrEbv_A/">Taxing multinationals : preventing tax base erosion by reforming cross-border intercompany deductions</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxing-multinationals--preventing-tax-base/lSRZTrEbv_A/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxing-multinationals--preventing-tax-base/lSRZTrEbv_A/">Taxing multinationals : preventing tax base erosion by reforming cross-border intercompany deductions</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
