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Taxing Multinationals
- Preventing tax base erosion through the reform of cross-border intercompany deductions, ATTA Doctoral Series, vol. 7
Af: Ann Kayis-Kumar
Engelsk
Bogcover for Taxing Multinationals af Ann Kayis-Kumar, 9780190319311
Specifikationer
Sprog:
Engelsk
Sider:
260
ISBN-13:
9780190319311
Indbinding:
Paperback
ISBN-10:
0190319313
Kategori:
Udg. Dato:
20 mar 2019
Størrelse i cm:
16,1 x 24,0 x 2,0
Forlag:
Oplagsdato:
20 mar 2019
Forfatter(e):
Genre:

Taxing Multinationals

- Preventing tax base erosion through the reform of cross-border intercompany deductions, ATTA Doctoral Series, vol. 7
Af: Ann Kayis-Kumar
Engelsk
Paperback 2019
Format:
Paperback
Bog beskrivelse
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.
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Specifikationer
Sprog:
Engelsk
Sider:
260
ISBN-13:
9780190319311
Indbinding:
Paperback
ISBN-10:
0190319313
Kategori:
Udg. Dato:
20 mar 2019
Størrelse i cm:
16,1 x 24,0 x 2,0
Forlag:
Oplagsdato:
20 mar 2019
Forfatter(e):
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