Fundamentals of international tax planning:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Amsterdam
IBFD Publ.
2007
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 252 S. graph. Darst. |
| ISBN: | 9789087220167 |
Internformat
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| 245 | 1 | 0 | |a Fundamentals of international tax planning |c ed. by Raffaele Russo. [Chris Finnerty ...] |
| 264 | 1 | |a Amsterdam |b IBFD Publ. |c 2007 | |
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| 650 | 7 | |a Internationaal belastingrecht |2 gtt | |
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| 650 | 7 | |a Steuerpolitik : Unternehmen |2 swd | |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a Recht | |
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a International business enterprises |x Taxation | |
| 650 | 4 | |a Tax planning | |
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Datensatz im Suchindex
| _version_ | 1804136712807383040 |
|---|---|
| adam_text | TABLE OF CONTENTS
Acknowledgements v
1 Introduction 1
1.1. Content and purpose 1
1.2. Structure 2
1.3. Authors 3
2 Sources of international tax law 5
2.1. General 5
2.2. Domestic legislations 5
2.2.1. In general 5
2.2.2. Worldwide versus territorial Systems 6
2.2.3. Residents versus non residents 6
2.2.4. The source of income 7
2.2.5. The concept of international double taxation 8
2.2.6. Double tax relief methods 9
2.3. Tax treaties 11
2.3.1. Introduction 11
2.3.2. Double tax treaties and domestic law 12
2.3.3. The purposes of double tax treaties 14
2.3.4. Structure and functioning of double tax treaties 15
2.3.5. Interpretation of double tax treaties 17
2.3.5.1. The Vienna Convention on the Law of
Treaties 17
2.3.5.2. The legal Status of the OECD Commentary 18
2.3.5.3. Art. 3(2) of the OECD Model: a rule of
interpretation 19
2.4. EC law 21
2.4.1. EC law and taxation 21
2.4.2. EC Treaty 22
2.4.3. EC Directives 23
vii
Table of Contents
2.4.3.1. EC Parent Subsidiary Directive 23
2.4.3.2. EC Merger Directive 25
2.4.3.3. EC Interest and Royalties Directive 27
2.4.3.4. Other EC Instruments relevant for tax
purposes 30
2.4.4. The European Court of Justice 30
3 Guiding concepts for international tax planning 33
3.1. General 33
3.2. The arm s length principle 34
3.2.1. General 34
3.2.2. Transfer pricing methods consistent with the arm s
length principle 35
3.2.2.1. Comparable uncontrolled price method
(CUP) 35
3.2.2.2. Resale price method ( resale minus ) 36
3.2.2.3. Cost plus method 36
3.2.2.4. Difficulties in applying traditional methods 37
3.2.2.5. Transactional net margin method (TNMM) 37
3.2.2.6. Profit split method 37
3.2.2.7. Global formulary apportionment method 38
3.3. The permanent establishment concept 38
3.3.1. Domestic law 38
3.3.2. Double tax treaties 39
3.3.2.1. Physical permanent establishment 39
3.3.2.2. Listofexamples 41
3.3.2.3. Construction permanent establishments 41
3.3.2.4. Listofexceptions 42
3.3.2.5. Agency permanent establishment 43
3.3.2.6. Group companies 46
3.3.3. Concluding remarks on the concept of permanent
establishment 48
4 Defining international tax planning, avoidance and evasion 49
4.1. General 49
4.2. Tax evasion 49
viii
I
Table of contents
4.3. Tax avoidance and tax planning 51
4.3.1. General principles of domestic law 51
4.3.2. OECD documents 52
4.3.3. EC law 55
4.4. Tax saving diagrams 57
4.5. Concluding remarks 60
5 Categorizing international tax planning 63
5.1. General 63
5.2. Three species 63
5.3. Temporary versus permanent tax savings 65
5.4. Substantive versus formal tax planning 66
5.5. Double tax treaty versus non tax treaty planning 69
5.6. Concluding remarks 70
6 Structure and goals of a multinational enterprise 71
6.1. Globalization and its impact on tax planning 71
6.2. Impact of tax strategy and planning on shareholder value 73
6.3. Benchmarking and tax rate drivers 74
6.4. Tax planning strategies 75
6.4.1. Profit migration strategies 76
6.4.2. Jurisdictional strategies 78
6.5. Developing a tax planning strategy 79
6.6. Concluding remarks 82
ix
Table of contents
7 Holding activities 85
7.1. Use of holding companies 85
7.1.1. General 85
7.1.2. Key requirements for a holding Company jurisdiction 86
7.1.3. Selection of the holding Company location 88
7.2. Holding Company foundational structures 89
7.3. Overview of European holding Company locations 92
7.3.1. General 92
7.3.2. Holding Company taxation 92
7.3.3. Taxation of trading income 94
7.3.4. Taxation ofdividends 94
7.3.5. Capital gains 96
7.3.6. Taxation of financing and royalty income 97
7.3.7. Deduction of interest costs and thin capitalization 98
7.3.8. Capital losses and write offs 99
7.3.9. Withholding taxes 99
7.3.10. Capital duty 100
7.3.11. Other taxes 101
7.3.12. Liquidation regime 101
7.3.13. Tax consolidation 101
7.3.14. Comparison of holding Company jurisdictions 102
7.4. Special considerations for Asia Pacific 102
7.5. Special considerations for Latin America 104
8 Financing activities 107
8.1. General 107
8.1.1. The choice between debt and equity 107
8.1.2. Generation of cash in the leveraged subsidiary 111
8.1.3. How an MNE can subsequently modify the mix of
debt and equity 112
8.1.4. Currency aspects 114
8.1.5. The arm s length interest rate 116
8.2. Use of intragroup financing companies 117
8.2.1. Outline of low tax finance Company modeis 117 j
8.2.2. Key requirements for a finance Company jurisdiction 118 i
i
Table of Contents
8.2.3. Use of traditional tax havens 118
8.2.4. Non tax haven low tax regimes 119
8.2.5. Low tax branch modeis 120
8.2.6. Synthetic low tax finance companies using hybrid
instruments 121
8.2.7. Synthetic low tax finance companies using hybrid
entities 122
8.2.8. Policy aspects 122
8.3. Use of hybrid financing instruments 124
8.3.1. Simple qualification conflicts 124
8.3.2. Complex qualification conflicts 126
8.4. Use of hybrid entities 133
8.4.1. Why hybrid entities exist 133
8.4.2. Typesof hybrid entities 134
8.4.3. Classic hybrid entities 135
8.4.3.1. Main modeis 135
8.4.3.2. Other uses of classic hybrids 139
8.4.3.3. Outbound classic hybrid modeis for US
MNEs 141
8.4.4. Reverse hybrid entities 142
8.4.4.1. Main modeis 142
8.4.4.2. Outbound reverse hybrid modeis for US
MNEs 146
8.5. Other techniques 148
8.5.1. General 148
8.5.2. Use of dual resident companies 148
8.5.3. Inclusion in a tax consolidation of a branch of a
foreign Company 149
8.5.4. Separating principal and interest of a debt 151
8.5.5. Allocation of partnership profits/losses 153
8.6. Asset financing 154
8.6.1. Ingeneral 154
8.6.2. Tax breaks from leasing 155
8.6.3. Säle and leaseback transactions 157
8.7. Financing mergers and acquisitions 157
8.8. Concluding remarks 158
xi
Table of Contents
9 Derivative instruments 161
9.1. Definition of derivatives 161
9.2. Main types of derivatives 161
9.2.1. Futures/Forwards 161
9.2.2. Options 162
9.2.3. Swaps 163
9.3. Tax treatment of derivatives 164
9.3.1. Domestic tax issues 164
9.3.2. Double tax treaty issues 166
9.4. Derivatives and tax planning 168
9.4.1. General 168
9.4.2. Timing issues 168
9.4.3. Characterization issues 169
9.4.4. Withholding taxes 169
10 Intellectual property management 171
10.1. General 171
10.2. The creation of intellectual property 172
10.2.1. Main modeis 172
10.2.2. Main tax issues 174
10.2.3. Domestic incentives for the creation of IP 176
10.3. The management of intellectual property 177
10.3.1. Main tax issues 177
10.3.2. Some commonly used locations for IP companies 179
10.4. The migration of intellectual property 180
10.4.1. Main tax issues and common practices 180
10.4.2. Possible options 181
11 Supply chain management 183
11.1. General 183
11.2. Tax planning for manufacturing activities 183
11.2.1. Different forms of manufacturing 183 !
5
xii j
Table of Contents
11.2.2. Arm s length return and different forms of
manufacturing 185
11.2.3. Locations for the principal 187
11.2.4. Where is the principal subject to tax? 187
11.2.5. Economic substance at the level of the principal 189
11.2.6. Model conversion and transitional issues 190
11.2.7. Related aspects 193
11.3. Tax planning for wholesale distribution 194
11.3.1. General 194
11.3.2. Conventional distribution modeis 194
11.3.3. Limited risk distributorships 195
11.3.3.1. Commissionaires 197
11.3.3.2. Arm s length return and different forms of
distribution 199
11.3.3.3. Practical applications of limited risk
distributor and commissionaire modeis 199
11.3.3.4. Model conversion and transitional issues 200
11.4. Tax planning for retail business 201
11.4.1. General 201
11.4.2. Procurement companies 201
11.4.3. Inventory management companies 203
11.4.4. Franchising companies 204
12 Anti avoidance rules 207
12.1. General 207
12.2. Domestic anti avoidance rules 207
12.2.1. General anti avoidance rules 207
12.2.1.1. Preliminary remarks 207
12.2.1.2. Domestic laws 208
12.2.1.3. Relationship with double tax treaties 211
12.2.2. CFC legislation 212
12.2.2.1. Preliminary remarks 212
12.2.2.2. Domestic laws 214
12.2.2.3. Relationship with double tax treaties 218
12.2.3. Thin capitalization rules 221
12.2.3.1. Ingeneral 221
12.2.3.2. Domestic laws 222
xiii
Table of contents
12.2.3.3. Relationship with double tax treaties 226
12.2.4. Anti debt creation rules 227
12.2.5. Anti dual resident and anti hybrid rules 228
12.2.6. Anti tax haven rules 228
12.3. Treaty anti avoidance rules 228
12.3.1. Beneficial owner 228
12.3.1.1. Ingeneral 228
12.3.1.2. Different views as regards the interpretation
of the term beneficial owner 230
12.3.1.3. Case law on beneficial ownership 231
12.3.2. Limitation on benefits clauses 234
12.3.3. A treaty anti avoidance interpretation principle 236
12.4. Other measures to prevent erosion of the taxable base 237
12.4.1. Preliminary remarks 237
12.4.2. Residence 237
12.4.3. Permanent establishment 239
12.4.4. Concluding remarks on anti avoidance rules 240
Reading list 241
xiv 1
1
|
| adam_txt |
TABLE OF CONTENTS
Acknowledgements v
1 Introduction 1
1.1. Content and purpose 1
1.2. Structure 2
1.3. Authors 3
2 Sources of international tax law 5
2.1. General 5
2.2. Domestic legislations 5
2.2.1. In general 5
2.2.2. Worldwide versus territorial Systems 6
2.2.3. Residents versus non residents 6
2.2.4. The source of income 7
2.2.5. The concept of international double taxation 8
2.2.6. Double tax relief methods 9
2.3. Tax treaties 11
2.3.1. Introduction 11
2.3.2. Double tax treaties and domestic law 12
2.3.3. The purposes of double tax treaties 14
2.3.4. Structure and functioning of double tax treaties 15
2.3.5. Interpretation of double tax treaties 17
2.3.5.1. The Vienna Convention on the Law of
Treaties 17
2.3.5.2. The legal Status of the OECD Commentary 18
2.3.5.3. Art. 3(2) of the OECD Model: a rule of
interpretation 19
2.4. EC law 21
2.4.1. EC law and taxation 21
2.4.2. EC Treaty 22
2.4.3. EC Directives 23
vii
Table of Contents
2.4.3.1. EC Parent Subsidiary Directive 23
2.4.3.2. EC Merger Directive 25
2.4.3.3. EC Interest and Royalties Directive 27
2.4.3.4. Other EC Instruments relevant for tax
purposes 30
2.4.4. The European Court of Justice 30
3 Guiding concepts for international tax planning 33
3.1. General 33
3.2. The arm's length principle 34
3.2.1. General 34
3.2.2. Transfer pricing methods consistent with the arm's
length principle 35
3.2.2.1. Comparable uncontrolled price method
(CUP) 35
3.2.2.2. Resale price method ("resale minus") 36
3.2.2.3. Cost plus method 36
3.2.2.4. Difficulties in applying traditional methods 37
3.2.2.5. Transactional net margin method (TNMM) 37
3.2.2.6. Profit split method 37
3.2.2.7. Global formulary apportionment method 38
3.3. The permanent establishment concept 38
3.3.1. Domestic law 38
3.3.2. Double tax treaties 39
3.3.2.1. Physical permanent establishment 39
3.3.2.2. Listofexamples 41
3.3.2.3. Construction permanent establishments 41
3.3.2.4. Listofexceptions 42
3.3.2.5. Agency permanent establishment 43
3.3.2.6. Group companies 46
3.3.3. Concluding remarks on the concept of permanent
establishment 48
4 Defining international tax planning, avoidance and evasion 49
4.1. General 49
4.2. Tax evasion 49
viii \
I
Table of contents
4.3. Tax avoidance and tax planning 51
4.3.1. General principles of domestic law 51
4.3.2. OECD documents 52
4.3.3. EC law 55
4.4. Tax saving diagrams 57
4.5. Concluding remarks 60
5 Categorizing international tax planning 63
5.1. General 63
5.2. Three species 63
5.3. Temporary versus permanent tax savings 65
5.4. Substantive versus formal tax planning 66
5.5. Double tax treaty versus non tax treaty planning 69
5.6. Concluding remarks 70
6 Structure and goals of a multinational enterprise 71
6.1. Globalization and its impact on tax planning 71
6.2. Impact of tax strategy and planning on shareholder value 73
6.3. Benchmarking and tax rate drivers 74
6.4. Tax planning strategies 75
6.4.1. Profit migration strategies 76
6.4.2. Jurisdictional strategies 78
6.5. Developing a tax planning strategy 79
6.6. Concluding remarks 82
ix
Table of contents
7 Holding activities 85
7.1. Use of holding companies 85
7.1.1. General 85
7.1.2. Key requirements for a holding Company jurisdiction 86
7.1.3. Selection of the holding Company location 88
7.2. Holding Company foundational structures 89
7.3. Overview of European holding Company locations 92
7.3.1. General 92
7.3.2. Holding Company taxation 92
7.3.3. Taxation of trading income 94
7.3.4. Taxation ofdividends 94
7.3.5. Capital gains 96
7.3.6. Taxation of financing and royalty income 97
7.3.7. Deduction of interest costs and thin capitalization 98
7.3.8. Capital losses and write offs 99
7.3.9. Withholding taxes 99
7.3.10. Capital duty 100
7.3.11. Other taxes 101
7.3.12. Liquidation regime 101
7.3.13. Tax consolidation 101
7.3.14. Comparison of holding Company jurisdictions 102
7.4. Special considerations for Asia Pacific 102
7.5. Special considerations for Latin America 104
8 Financing activities 107
8.1. General 107
8.1.1. The choice between debt and equity 107
8.1.2. Generation of cash in the leveraged subsidiary 111
8.1.3. How an MNE can subsequently modify the mix of
debt and equity 112
8.1.4. Currency aspects 114
8.1.5. The arm's length interest rate 116
8.2. Use of intragroup financing companies 117
8.2.1. Outline of low tax finance Company modeis 117 j
8.2.2. Key requirements for a finance Company jurisdiction 118 i
i
Table of Contents
8.2.3. Use of traditional tax havens 118
8.2.4. Non tax haven low tax regimes 119
8.2.5. Low tax branch modeis 120
8.2.6. Synthetic low tax finance companies using hybrid
instruments 121
8.2.7. Synthetic low tax finance companies using hybrid
entities 122
8.2.8. Policy aspects 122
8.3. Use of hybrid financing instruments 124
8.3.1. Simple qualification conflicts 124
8.3.2. Complex qualification conflicts 126
8.4. Use of hybrid entities 133
8.4.1. Why hybrid entities exist 133
8.4.2. Typesof hybrid entities 134
8.4.3. Classic hybrid entities 135
8.4.3.1. Main modeis 135
8.4.3.2. Other uses of classic hybrids 139
8.4.3.3. Outbound classic hybrid modeis for US
MNEs 141
8.4.4. Reverse hybrid entities 142
8.4.4.1. Main modeis 142
8.4.4.2. Outbound reverse hybrid modeis for US
MNEs 146
8.5. Other techniques 148
8.5.1. General 148
8.5.2. Use of dual resident companies 148
8.5.3. Inclusion in a tax consolidation of a branch of a
foreign Company 149
8.5.4. Separating principal and interest of a debt 151
8.5.5. Allocation of partnership profits/losses 153
8.6. Asset financing 154
8.6.1. Ingeneral 154
8.6.2. Tax breaks from leasing 155
8.6.3. "Säle and leaseback" transactions 157
8.7. Financing mergers and acquisitions 157
8.8. Concluding remarks 158
xi
Table of Contents
9 Derivative instruments 161
9.1. Definition of derivatives 161
9.2. Main types of derivatives 161
9.2.1. Futures/Forwards 161
9.2.2. Options 162
9.2.3. Swaps 163
9.3. Tax treatment of derivatives 164
9.3.1. Domestic tax issues 164
9.3.2. Double tax treaty issues 166
9.4. Derivatives and tax planning 168
9.4.1. General 168
9.4.2. Timing issues 168
9.4.3. Characterization issues 169
9.4.4. Withholding taxes 169
10 Intellectual property management 171
10.1. General 171
10.2. The creation of intellectual property 172
10.2.1. Main modeis 172
10.2.2. Main tax issues 174
10.2.3. Domestic incentives for the creation of IP 176
10.3. The management of intellectual property 177
10.3.1. Main tax issues 177
10.3.2. Some commonly used locations for IP companies 179
10.4. The migration of intellectual property 180
10.4.1. Main tax issues and common practices 180
10.4.2. Possible options 181
11 Supply chain management 183
11.1. General 183
11.2. Tax planning for manufacturing activities 183
11.2.1. Different forms of manufacturing 183 !
5
xii j
Table of Contents
11.2.2. Arm' s length return and different forms of
manufacturing 185
11.2.3. Locations for the principal 187
11.2.4. Where is the principal subject to tax? 187
11.2.5. Economic substance at the level of the principal 189
11.2.6. Model conversion and transitional issues 190
11.2.7. Related aspects 193
11.3. Tax planning for wholesale distribution 194
11.3.1. General 194
11.3.2. Conventional distribution modeis 194
11.3.3. Limited risk distributorships 195
11.3.3.1. Commissionaires 197
11.3.3.2. Arm's length return and different forms of
distribution 199
11.3.3.3. Practical applications of limited risk
distributor and commissionaire modeis 199
11.3.3.4. Model conversion and transitional issues 200
11.4. Tax planning for retail business 201
11.4.1. General 201
11.4.2. Procurement companies 201
11.4.3. Inventory management companies 203
11.4.4. Franchising companies 204
12 Anti avoidance rules 207
12.1. General 207
12.2. Domestic anti avoidance rules 207
12.2.1. General anti avoidance rules 207
12.2.1.1. Preliminary remarks 207
12.2.1.2. Domestic laws 208
12.2.1.3. Relationship with double tax treaties 211
12.2.2. CFC legislation 212
12.2.2.1. Preliminary remarks 212
12.2.2.2. Domestic laws 214
12.2.2.3. Relationship with double tax treaties 218
12.2.3. Thin capitalization rules 221
12.2.3.1. Ingeneral 221
12.2.3.2. Domestic laws 222
xiii
Table of contents
12.2.3.3. Relationship with double tax treaties 226
12.2.4. Anti debt creation rules 227
12.2.5. Anti dual resident and anti hybrid rules 228
12.2.6. Anti tax haven rules 228
12.3. Treaty anti avoidance rules 228
12.3.1. Beneficial owner 228
12.3.1.1. Ingeneral 228
12.3.1.2. Different views as regards the interpretation
of the term "beneficial owner" 230
12.3.1.3. Case law on beneficial ownership 231
12.3.2. Limitation on benefits clauses 234
12.3.3. A treaty anti avoidance interpretation principle 236
12.4. Other measures to prevent erosion of the taxable base 237
12.4.1. Preliminary remarks 237
12.4.2. Residence 237
12.4.3. Permanent establishment 239
12.4.4. Concluding remarks on anti avoidance rules 240
Reading list 241
xiv 1
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| id | DE-604.BV022576611 |
| illustrated | Illustrated |
| index_date | 2024-07-02T18:15:14Z |
| indexdate | 2024-07-09T21:00:46Z |
| institution | BVB |
| isbn | 9789087220167 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-015782866 |
| oclc_num | 166310350 |
| open_access_boolean | |
| owner | DE-M382 DE-19 DE-BY-UBM DE-945 DE-521 |
| owner_facet | DE-M382 DE-19 DE-BY-UBM DE-945 DE-521 |
| physical | XIV, 252 S. graph. Darst. |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | IBFD Publ. |
| record_format | marc |
| spelling | Fundamentals of international tax planning ed. by Raffaele Russo. [Chris Finnerty ...] Amsterdam IBFD Publ. 2007 XIV, 252 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Internationaal belastingrecht gtt Internationale ondernemingen gtt Internationales Steuerrecht swd Multinationales Unternehmen swd Ondernemingsbelastingen gtt Steuerpolitik : Unternehmen swd Multinationales Unternehmen Recht Steuer International business enterprises Taxation Tax planning Tax planning Law and legislation Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Steuerplanung (DE-588)4239913-0 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 s Multinationales Unternehmen (DE-588)4075092-9 s Steuerplanung (DE-588)4239913-0 s b DE-604 Russo, Raffaele Sonstige (DE-588)12996199X oth Finnerty, Chris Sonstige (DE-588)1036155048 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015782866&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Fundamentals of international tax planning Internationaal belastingrecht gtt Internationale ondernemingen gtt Internationales Steuerrecht swd Multinationales Unternehmen swd Ondernemingsbelastingen gtt Steuerpolitik : Unternehmen swd Multinationales Unternehmen Recht Steuer International business enterprises Taxation Tax planning Tax planning Law and legislation Internationales Steuerrecht (DE-588)4027451-2 gnd Steuerplanung (DE-588)4239913-0 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| subject_GND | (DE-588)4027451-2 (DE-588)4239913-0 (DE-588)4075092-9 |
| title | Fundamentals of international tax planning |
| title_auth | Fundamentals of international tax planning |
| title_exact_search | Fundamentals of international tax planning |
| title_exact_search_txtP | Fundamentals of international tax planning |
| title_full | Fundamentals of international tax planning ed. by Raffaele Russo. [Chris Finnerty ...] |
| title_fullStr | Fundamentals of international tax planning ed. by Raffaele Russo. [Chris Finnerty ...] |
| title_full_unstemmed | Fundamentals of international tax planning ed. by Raffaele Russo. [Chris Finnerty ...] |
| title_short | Fundamentals of international tax planning |
| title_sort | fundamentals of international tax planning |
| topic | Internationaal belastingrecht gtt Internationale ondernemingen gtt Internationales Steuerrecht swd Multinationales Unternehmen swd Ondernemingsbelastingen gtt Steuerpolitik : Unternehmen swd Multinationales Unternehmen Recht Steuer International business enterprises Taxation Tax planning Tax planning Law and legislation Internationales Steuerrecht (DE-588)4027451-2 gnd Steuerplanung (DE-588)4239913-0 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| topic_facet | Internationaal belastingrecht Internationale ondernemingen Internationales Steuerrecht Multinationales Unternehmen Ondernemingsbelastingen Steuerpolitik : Unternehmen Recht Steuer International business enterprises Taxation Tax planning Tax planning Law and legislation Steuerplanung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015782866&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT russoraffaele fundamentalsofinternationaltaxplanning AT finnertychris fundamentalsofinternationaltaxplanning |