Company taxation in the new EU member states: survey of the tax regimes and effective tax burdens for multinational investors
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Frankfurt a. M.
Ernst & Young [u. a.]
2003
|
| Schriftenreihe: | Tax
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 54 S. Ill., graph. Darst. |
Internformat
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| 245 | 1 | 0 | |a Company taxation in the new EU member states |b survey of the tax regimes and effective tax burdens for multinational investors |c [Authors: Otto H. Jacobs ...] |
| 264 | 1 | |a Frankfurt a. M. |b Ernst & Young [u. a.] |c 2003 | |
| 300 | |a 54 S. |b Ill., graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
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| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Tax | |
| 650 | 4 | |a Unternehmensbesteuerung / Körperschaftsteuer / Steuerbelastung / Direktinvestition / Multinationales Unternehmen / EU-Erweiterung / Osteuropa | |
| 700 | 1 | |a Jacobs, Otto H. |d 1939- |e Sonstige |0 (DE-588)120595389 |4 oth | |
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| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-010690781 | |
Datensatz im Suchindex
| _version_ | 1807229050818658304 |
|---|---|
| adam_text |
CONTENTS
EXECUTIVE
SUMMARY
6
1
MOTIVATION
FOR
AND
STRUCTURE
OF
THE
STUDY
8
2
COMPANY
TAXATION
REGIMES
IN
THE
NEW
MEMBER
STATES
9
2.1
OVERVIEW
9
2.2
CORPORATION
TAX
SYSTEMS
9
2.3
TAX
RATES
11
2.4
TAX
BASES
12
2.5
ADDITIONAL
COMPANY
TAXES
14
2.6
CONCLUSION
14
3
THE
EFFECTIVE
TAX
BURDEN
ON
DOMESTIC
AND
CROSS-BORDER
INVESTMENTS
IN
THE
NEW
MEMBER
STATES
15
3.1
METHODOLOGY
AND
ASSUMPTIONS
15
31.1
MODEL
FOR
THE
CALCULATION
OF
EFFECTIVE
TAX
BURDENS
15
31.2
ASSUMPTIONS
ABOUT
INVESTMENT
AND
FINANCING
STRATEGIES
AND
TAX
PROVISIONS
17
3.2
THE
EFFECTIVE
TAX
BURDEN
AT
THE
LEVEL
OF
THE
SUBSIDIARY
(DOMESTIC
INVESTMENT)
19
32.1
OVERALL
TAX
BURDEN
19
32.2
IMPACT
OF
DIFFERENT
SOURCES
OF
FINANCE
20
32.3
IMPACT
OF
DIFFERENT
TYPES
OF
INVESTMENT
22
3.3
THE
EFFECTIVE
TAX
BURDEN
ON
CROSS-BORDER
INVESTMENTS
23
33.1
GENERAL
APPROACHES
TO
THE
TAXATION
OF
CROSS-BORDER
INVESTMENTS
23
332
SITUATION
OF
A
GERMAN
PARENT
COMPANY
25
3.32.1
TAXATION
OF
CROSS-BORDER
DIVIDEND
FLOWS
AND
INTEREST
PAYMENTS
25
33.2.2
OVERALL
TAX
BURDEN
26
3.32.3
IMPACT
OF
DIFFERENT
SOURCES
OF
FINANCE
28
4
TAX
INCENTIVES
IN
THE
NEW
MEMBER
STATES
31
4.1
OVERVIEW
OF
TAX
INCENTIVES
31
4.2
IMPACT
ON
THE
TAX
BURDENS
AT
THE
LEVELS
OF
THE
SUBSIDIARY
AND
THE
GERMAN
PARENT
COMPANY
36
5
PROSPECTIVE
TAX
CHANGES
IN
THE
NEW
MEMBER
STATES
39
5.1
TAX
CHANGES
IN
THE
NEW
MEMBER
STATES
39
5.2
IMPACT
ON
THE
TAX
BURDENS
AT
THE
LEVELS
OF
THE
SUBSIDIARY
AND
THE
GERMAN
PARENT
COMPANY
41
6
REFERENCES
44
APPENDIX
A:
TAX
DATA
USED
IN
THE
CALCULATIONS
AS
OF
1
JANUARY
2003
45
APPENDIX
B:
ECONOMIC
PARAMETERS
OF
THE
MODEL
48
APPENDIX
C:
SUMMARY
OF
RESULTS
49 |
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| id | DE-604.BV017803771 |
| illustrated | Illustrated |
| indexdate | 2024-08-13T00:12:09Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-010690781 |
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| physical | 54 S. Ill., graph. Darst. |
| publishDate | 2003 |
| publishDateSearch | 2003 |
| publishDateSort | 2003 |
| publisher | Ernst & Young [u. a.] |
| record_format | marc |
| series2 | Tax |
| spelling | Company taxation in the new EU member states survey of the tax regimes and effective tax burdens for multinational investors [Authors: Otto H. Jacobs ...] Frankfurt a. M. Ernst & Young [u. a.] 2003 54 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Tax Unternehmensbesteuerung / Körperschaftsteuer / Steuerbelastung / Direktinvestition / Multinationales Unternehmen / EU-Erweiterung / Osteuropa Jacobs, Otto H. 1939- Sonstige (DE-588)120595389 oth DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010690781&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Company taxation in the new EU member states survey of the tax regimes and effective tax burdens for multinational investors Unternehmensbesteuerung / Körperschaftsteuer / Steuerbelastung / Direktinvestition / Multinationales Unternehmen / EU-Erweiterung / Osteuropa |
| title | Company taxation in the new EU member states survey of the tax regimes and effective tax burdens for multinational investors |
| title_auth | Company taxation in the new EU member states survey of the tax regimes and effective tax burdens for multinational investors |
| title_exact_search | Company taxation in the new EU member states survey of the tax regimes and effective tax burdens for multinational investors |
| title_full | Company taxation in the new EU member states survey of the tax regimes and effective tax burdens for multinational investors [Authors: Otto H. Jacobs ...] |
| title_fullStr | Company taxation in the new EU member states survey of the tax regimes and effective tax burdens for multinational investors [Authors: Otto H. Jacobs ...] |
| title_full_unstemmed | Company taxation in the new EU member states survey of the tax regimes and effective tax burdens for multinational investors [Authors: Otto H. Jacobs ...] |
| title_short | Company taxation in the new EU member states |
| title_sort | company taxation in the new eu member states survey of the tax regimes and effective tax burdens for multinational investors |
| title_sub | survey of the tax regimes and effective tax burdens for multinational investors |
| topic | Unternehmensbesteuerung / Körperschaftsteuer / Steuerbelastung / Direktinvestition / Multinationales Unternehmen / EU-Erweiterung / Osteuropa |
| topic_facet | Unternehmensbesteuerung / Körperschaftsteuer / Steuerbelastung / Direktinvestition / Multinationales Unternehmen / EU-Erweiterung / Osteuropa |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010690781&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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