Langer on Practical International Tax Planning: Focus on tax planning
Title | Langer on Practical International Tax Planning: Focus on tax planning PDF eBook |
Author | Denis A. Kleinfeld |
Publisher | Practising Law Inst |
Pages | 1735 |
Release | 2000 |
Genre | Law |
ISBN | 9780872241282 |
Examining more than 50 tax-advantaged territories around the world, PLI's Langer on Practical International Tax Planning gives you the current knowledge and savvy advice you need to help clients capitalize on ripe tax havens and financial centers.
International Tax Planning
Title | International Tax Planning PDF eBook |
Author | Barry Spitz |
Publisher | |
Pages | 178 |
Release | 1983 |
Genre | Conflict of laws |
ISBN | 9780406382375 |
International Company Taxation and Tax Planning
Title | International Company Taxation and Tax Planning PDF eBook |
Author | Dieter Endres |
Publisher | |
Pages | 0 |
Release | 2015 |
Genre | Corporations |
ISBN | 9789041145567 |
This book provides a description and analysis of tax systems worldwide. It offers practical guidance on international planning approaches from a team of both tax practitioners and academics. In addition to references to country-specific tax legislation - including laws and rules in all EU Member States plus the United States, as well as special provisions in Australia, Japan, and elsewhere - the book discusses important ECJ decisions and various other case studies.
International Tax Planning
Title | International Tax Planning PDF eBook |
Author | William C. Gifford |
Publisher | |
Pages | 760 |
Release | 1979 |
Genre | Business & Economics |
ISBN |
The Netherlands in International Tax Planning
Title | The Netherlands in International Tax Planning PDF eBook |
Author | Johann Müller (podatki) |
Publisher | IBFD |
Pages | 417 |
Release | 2007 |
Genre | Business enterprises, Foreign |
ISBN | 9087220243 |
This book provides international tax professionals with a practical guide on dealing with the Dutch taxation of business investments into the Netherlands, via the Netherlands (conduit structures), or from the Netherlands. The book focuses on corporate income tax, dividend tax and capital duty, as well as other issues typical of an international environment (participation exemption, the current state of the ruling practice, financing). The contents include: introduction to Dutch domestic law, including both corporate and personal income tax, dividend withholding tax, VAT, real estate transfer tax; an in-depth analysis of the Dutch corporate income tax system including financing a taxpayer, tax consolidation, holding companies and participation exemption, corporate reorganizations, financing companies, transfer pricing, loss compensation, inbound investments and anti-abuse legislation; participation exemption and Dutch interest limitation rules; royalty and interest income box, an overview of Dutch international law examining treaties, the tax agreement for the Kingdom of the Netherlands, the unilateral decree for the prevention of double taxation and EU law; a description of Dutch dividend tax including EU entities and dividend tax credit; an overview of the exchange of information including national law, the ruling practice, treaties and EU law; a description of the personal income tax, including 30% cost allowance and employee stock option plans.
International Company Taxation
Title | International Company Taxation PDF eBook |
Author | Ulrich Schreiber |
Publisher | Springer Science & Business Media |
Pages | 179 |
Release | 2013-01-30 |
Genre | Business & Economics |
ISBN | 3642363067 |
The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations. In particular, the book deals with: Legal structures of international company taxation, International double taxation, Source-based and residence-based income taxation, International investment and profit shifting, International corporate tax planning, International tax planning and European law, Harmonization of corporate taxation in the European Union, International tax planning and tax accounting. International tax law is designed to avoid international double taxation and to combat international tax avoidance. Nevertheless, companies investing in foreign countries may suffer from international double taxation of profits. On the other hand, these companies may also be able to exploit an international tax rate differential by means of cross-border tax planning. Ulrich Schreiber holds the chair of Business Administration and Business Taxation at the University of Mannheim. He serves as co-editor of Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf) and Schmalenbach Business Review (sbr) and is affiliated with the Centre for European Economic Research (ZEW) as a research associate. Ulrich Schreiber is a member of the Academic Advisory Board of the Federal Ministry of Finance.
International Tax Planning and Prevention of Abuse
Title | International Tax Planning and Prevention of Abuse PDF eBook |
Author | Luc De Broe |
Publisher | IBFD |
Pages | 1146 |
Release | 2008 |
Genre | Corporations |
ISBN | 9087220359 |
This study considers how tax authorities attempt to strike down international tax avoidance structures, in particular those involving the use of conduit and base companies set up by third-country residents for purposes of "treaty shopping" and "EC-Directive shopping". The book focuses on the interaction between provisions and judicially developed doctrines of domestic tax law preventing international tax avoidance on the one hand, and norms of international law, in particular tax treaties and rules of Community law, on the other. It also considers treaty-based anti-avoidance measures such as the "beneficial ownership" requirement and "limitation on benefits" provisions. This part of the study compares and analyses the case law of Australia, Austria, Belgium, Canada, the Czech Republic, Finland, France, Germany, India, the Netherlands, Switzerland, the United Kingdom, and the United States.