TY  - BOOK
AU  - 
ED  - SpringerLink (Online service)
TI  - International Company Taxation: An Introduction to the Legal and Economic Principles 
T2  - Springer Texts in Business and Economics,
SN  - 9783642363061
AV  - HF5681.T3 
U1  - 658.153 23
PY  - 2013///
CY  - Berlin, Heidelberg
PB  - Springer Berlin Heidelberg, Imprint: Springer
KW  - Economics
KW  - Public finance
KW  - Economics/Management Science
KW  - Business Taxation/Tax Law
KW  - International Economic Law, Trade Law
KW  - European Law
KW  - Financial Law/Fiscal Law
KW  - Private International Law, International & Foreign Law, Comparative Law
N1  - 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; ZDB-2-SBE
N2  - 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: ø Legal structures of international company taxation ø International double taxation ø Source-based and residence-based income taxation ø International investment and profit shifting ø International corporate tax planning ø International tax planning and European law ø Harmonization of corporate taxation in the European Union ø 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 fȭr betriebswirtschaftliche Forschung (zfbf) and Schmalenbach Business Review (sbr) and is affiliated with the Centrefor European Economic Research (ZEW) as a research associate. Ulrich Schreiber is a member of the Academic Advisory Board of the Federal Ministry of Finance
UR  - http://dx.doi.org/10.1007/978-3-642-36306-1
ER  -