Ann Kayis-Kumar
Taxing Multinationals
Preventing tax base erosion through the reform of cross-border intercompany deductions, ATTA Doctoral Series, vol. 7
Paperback Engels 2019 9780190319311Levertijd ongeveer 11 werkdagen
Gratis verzonden
Samenvatting
Part of the Australasian Tax Teachers' Association (ATTA) Doctoral Series, Taxing Multinationals: Preventing tax base erosion through the reform of cross-border intercompany deductions 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'.
Specificaties
ISBN13:9780190319311
Taal:Engels
Bindwijze:Paperback
Aantal pagina's:260
Uitgever:OUP Australia & New Zealand
Hoofdrubriek:Bank- en effectenrecht, Juridisch
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