rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: International Company Taxation
    sub title: An Introduction to the Legal and Economic Principles
  name:
    name part: Schreiber, Ulrich.
    role:
      role term: creator
    role:
      role term: author.
  name:
    name part: SpringerLink (Online service)
  type of resource: text
  origin info:
    place:
      place term: gw
    date issued: 2013
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic
    form: electronic resource
    reformatting quality: access
    form: remote
    extent: XVII, 162 p. online resource.
  abstract: 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.
  table of contents: International Company Taxation -- Fundamentals of International Tax Planning -- International Corporate Tax Planning -- International Taxation and European Law -- Corporate Tax Harmonization in the European Union -- International Tax Planning and Accounting for Income Taxes.
  note: by Ulrich Schreiber.
  subject:
    topic: Business
  subject:
    topic: Tax accounting
  subject:
    topic: Tax laws
  subject:
    topic: Private international law
  subject:
    topic: Conflict of laws
  subject:
    topic: International law
  subject:
    topic: Comparative law
  subject:
    topic: Public finance
  subject:
    topic: Trade
  subject:
    topic: Business and Management
  subject:
    topic: Business Taxation/Tax Law
  subject:
    topic: International Economic Law, Trade Law
  subject:
    topic: European Law
  subject:
    topic: Financial Law/Fiscal Law
  subject:
    topic: Private International Law, International & Foreign Law, Comparative Law
  classification: HF5681.T3
  classification: 658.153
  classification: 336.2
  related item:
    title info:
      title: Springer eBooks
  related item:
    title info:
      title: Springer Texts in Business and Economics
  identifier: 9783642363061
  identifier: http://dx.doi.org/10.1007/978-3-642-36306-1
  record info:
    record creation date: 130130
    record change date: 20151204163942.0
    record identifier: 978-3-642-36306-1