Company taxation in the Asia-Pacific region, India, and Russia:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Berlin [u.a.]
Springer
2010
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Literaturverz. S 83 |
| Beschreibung: | XX, 83 S. graph. Darst. |
| ISBN: | 9783642122163 9783642447327 |
Internformat
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Datensatz im Suchindex
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| adam_text | CONTENTS 1 MOTIVATION FOR AND STRUCTURE OF THE STUDY 1 2 COMPANY
TAXATION REGIMES IN THE ASIA-PACIFIC REGION, INDIA, AND RUSSIA 3 2.1
OVERVIEW 3 2.2 CORPORATION TAX SYSTEMS 3 2.3 TAXRATES 5 2.4 TAXBASES 7
2.4.1 INDUSTRIAL BUILDINGS 7 2.4.2 INTANGIBLES 7 2.4.3 TANGIBLE FIXED
ASSETS 10 2.4.4 INVENTORIES 11 2.4.5 PROVISIONS 11 2.4.6 LOSSES 11 2.4.7
INTEREST DEDUCTIBILITY 12 2.5 NON-PROFITS TAXES FOR CORPORATIONS 12 2.6
CONCLUSION 14 3 THE EFFECTIVE TAX BURDEN ON DOMESTIC AND CROSS-BORDER
INVESTMENTS IN THE ASIA-PACIFIC REGION 15 3.1 METHODOLOGY AND
ASSUMPTIONS 15 3.2 THE EFFECTIVE TAX BURDEN AT THE LEVEL OF THE
SUBSIDIARY (DOMESTIC INVESTMENT) 18 3.2.1 OVERALL TAX BURDEN 18 3.2.2
IMPACT OF DIFFERENT SOURCES OF FINANCE 20 3.2.3 IMPACT OF DIFFERENT
TYPES OF INVESTMENT 21 3.3 THE EFFECTIVE TAX BURDEN ON CROSS-BORDER
INVESTMENTS 23 3.3.1 GENERAL APPROACHES TO THE TAXATION OF CROSS-BORDER
INVESTMENTS 23 3.3.2 SITUATION OF A GERMAN PARENT COMPANY AND A US
PARENT COMPANY 26 BIBLIOGRAFISCHE INFORMATIONEN
HTTP://D-NB.INFO/1000500489 DIGITALISIERT DURCH VUEI CONTENTS 4 TAX
INCENTIVES IN THE ASIA-PACIFIC REGION 33 4.1 OVERVIEW OF TAX INCENTIVES
33 4.1.1 AUSTRALIA 34 4.1.2 CAMBODIA 34 4.1.3 CHINA 39 4.1.4 HONGKONG 40
4.1.5 INDIA 40 4.1.6 INDONESIA 41 4.1.7 JAPAN 41 4.1.8 MALAYSIA 41 4.1.9
PHILIPPINES 42 4.1.10 RUSSIA 43 4.1.11 SINGAPORE 43 4.1.12 SOUTHKOREA 44
4.1.13 TAIWAN 44 4.1.14 THAILAND 45 4.1.15 VIETNAM 45 4.2 IMPACT ON THE
TAX BURDENS AT THE LEVEL OF THE SUBSIDIARY 46 4.3 IMPACT ON THE TAX
BURDENS AT THE LEVEL OF THE GERMAN AND THE US PARENT COMPANY 47 4.4 TAX
INCENTIVES FOR GROUP STRUCTURES 51 5 TAX PLANNING STRATEGIES 55 5.1
GERMAN PARENT COMPANY 55 5.2 US PARENT COMPANY 60 5.3 CONCLUSION 61 6
CORPORATE TAXATION AND FOREIGN DIRECT INVESTMENT FLOWS 63 6.1
INTRODUCTION: CORPORATE TAXATION AND INTERNATIONAL INVESTMENT ROWS 63
6.2 THE DEVELOPMENT OF CORPORATE INCOME TAX RATES OVER TIME 64 6.3 THE
ROLE OF TAX INCENTIVES 66 6.4 FOREIGN DIRECT INVESTMENT FLOWS 67 6.5 DO
TAXES AND INVESTMENT INCENTIVES DRIVE FOREIGN DIRECT INVESTMENT FLOWS TO
EAST ASIA? 71 6.6 CONCLUSION 75 APPENDIX 77 REFERENCES 83
|
| any_adam_object | 1 |
| author_GND | (DE-588)10999826X |
| building | Verbundindex |
| bvnumber | BV036125388 |
| classification_rvk | PP 8090 PP 8105 QL 470 |
| ctrlnum | (OCoLC)699723486 (DE-599)DNB1000500489 |
| dewey-full | 336.207095 336.2070947 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.207095 336.2070947 |
| dewey-search | 336.207095 336.2070947 |
| dewey-sort | 3336.207095 |
| dewey-tens | 330 - Economics |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| format | Book |
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| geographic_facet | Asiatisch-Pazifischer Raum Russland Indien |
| id | DE-604.BV036125388 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T22:12:38Z |
| institution | BVB |
| isbn | 9783642122163 9783642447327 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-019015249 |
| oclc_num | 699723486 |
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| physical | XX, 83 S. graph. Darst. |
| publishDate | 2010 |
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| publisher | Springer |
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| spelling | Company taxation in the Asia-Pacific region, India, and Russia Dieter Endres ... (eds.). In collab. with Alexandra Bartholmeß ... Berlin [u.a.] Springer 2010 XX, 83 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Literaturverz. S 83 Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Direktinvestition (DE-588)4070496-8 gnd rswk-swf Steuerbelastung (DE-588)4129062-8 gnd rswk-swf Asiatisch-Pazifischer Raum (DE-588)4341196-4 gnd rswk-swf Russland (DE-588)4076899-5 gnd rswk-swf Indien (DE-588)4026722-2 gnd rswk-swf Asiatisch-Pazifischer Raum (DE-588)4341196-4 g Indien (DE-588)4026722-2 g Russland (DE-588)4076899-5 g Multinationales Unternehmen (DE-588)4075092-9 s Direktinvestition (DE-588)4070496-8 s Steuerbelastung (DE-588)4129062-8 s DE-604 Endres, Dieter Sonstige (DE-588)10999826X oth Bartholmeß, Alexandra Sonstige oth Erscheint auch als Online-Ausgabe 978-3-642-12217-0 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=019015249&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Company taxation in the Asia-Pacific region, India, and Russia Multinationales Unternehmen (DE-588)4075092-9 gnd Direktinvestition (DE-588)4070496-8 gnd Steuerbelastung (DE-588)4129062-8 gnd |
| subject_GND | (DE-588)4075092-9 (DE-588)4070496-8 (DE-588)4129062-8 (DE-588)4341196-4 (DE-588)4076899-5 (DE-588)4026722-2 |
| title | Company taxation in the Asia-Pacific region, India, and Russia |
| title_auth | Company taxation in the Asia-Pacific region, India, and Russia |
| title_exact_search | Company taxation in the Asia-Pacific region, India, and Russia |
| title_full | Company taxation in the Asia-Pacific region, India, and Russia Dieter Endres ... (eds.). In collab. with Alexandra Bartholmeß ... |
| title_fullStr | Company taxation in the Asia-Pacific region, India, and Russia Dieter Endres ... (eds.). In collab. with Alexandra Bartholmeß ... |
| title_full_unstemmed | Company taxation in the Asia-Pacific region, India, and Russia Dieter Endres ... (eds.). In collab. with Alexandra Bartholmeß ... |
| title_short | Company taxation in the Asia-Pacific region, India, and Russia |
| title_sort | company taxation in the asia pacific region india and russia |
| topic | Multinationales Unternehmen (DE-588)4075092-9 gnd Direktinvestition (DE-588)4070496-8 gnd Steuerbelastung (DE-588)4129062-8 gnd |
| topic_facet | Multinationales Unternehmen Direktinvestition Steuerbelastung Asiatisch-Pazifischer Raum Russland Indien |
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