International Group Financing and Taxes

International Group Financing and Taxes

Schriftenreihe zum Internationalen Steuerrecht
1. Auflage 2012
Buch kartoniert
108,00 €
Normalpreis (inkl. MwSt.)
86,40 €
Abo-Preis, Mindestlaufzeit 2 Ausgaben (inkl. MwSt.)
Sofort lieferbar
Lieferzeit ca. 2-3 Werktage


560 Seiten
Linde Verlag

ISBN: 9783707322095


Unser Service

Buchbestellungen innerhalb Österreichs und Deutschlands versandkostenfrei
Sichere Bezahlung
Zahlung per Rechnung, Kreditkarte, PayPal und Sofort.
Service Hotline: +43 1 246 30-0
The tax issues around international group financing have continuously been a hot topic in the academia as well as in tax practice over the last years. The decision between debt and equity financing may significantly affect both a taxpayer’s tax burden and the revenues of the countries in which the taxpayer is doing business. Traditionally, debt financing shifts the tax base from the source country to the residence country, while equity financing has the opposite effect. Multinational enterprises use intra-group debt and equity financing to realize tax arbitrage in order to reduce their overall tax burden. Naturally, many countries and tax authorities are focusing on measures that shield their tax revenues from international tax planning. The master theses contained in this volume examine these issues from a tax treaty law, Community law as well as domestic tax law perspective.
Dr. Christian Massoner

Dr. Birgit Stürzlinger

Univ.-Prof. Dr. Alfred Storck

Ihr Warenkorb ist leer.

Ihr Merkzettel ist leer.
Service Team Linde
 Service Hotline: +43 1 246 30-0
Buchbestellungen in Österreich und Deutschland versandkostenfrei
weitere Versandkosten
Wir liefern per Rechnung, Kreditkarte, Paypal oder Sofort.
© Linde Verlag Ges.m.b.H