Контакт
Как се пазарува?
Доставка
Наръчник за пазаруване
Taxing Multinationals
Английски език
251 b
До 30 дни за връщане на стоки
Клиентите са закупили също
/
С меки корици
24.00
€
46.94 лв
One of the most significant trends in the evolution of global tax systems has been the rise from relative obscurity of thin capitalisation rules, which are perceived as anti-avoidance rules. Despite their prevalence, it is unclear whether thin capitalisation rules: (1) attain tax neutrality (specifically, do these rules mitigate the tax-induced cross-border debt bias); and, (2) are effective in both theory and practice. Taxing Multinationals approaches the issue of thin capitalisation from a novel perspective by conceptualising the cross-border debt bias as the 'disease' and thin capitalisation as merely the 'symptom'. The overarching question guiding this book is whether, given the opportunity to start over, the tax-induced cross-border debt bias would be better addressed by retaining thin capitalisation rules in their current form or whether an alternative reform would be more suited to dealing with this 'disease'. Taxing Multinationals: Preventing tax base erosion through the reform of cross-border intercompany deduction is the seventh volume in the Australasian Tax Teachers' Association (ATTA) Doctoral Series.
Информация за книгата
Английски език
Категории
Подарете тази книга днес
Лесно е
1 Добавете книгата в количката си и изберете Доставка като подарък 2 В замяна ще ви изпратим ваучер 3 Книгата ще пристигне на адреса на получателяМоже би ще Ви заинтересува
/
С меки корици
111.71
€
218.49 лв
/
С меки корици
17.96
€
35.13 лв
/
Adobe ePub DRM
18.27
€
35.73 лв
Здравейте! Аз съм Libroamiko, вашият книжен съветник.
Как мога да ви помогна?