International Company Taxation (Record no. 51165)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 04045nam a22005895i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 978-3-642-36306-1 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20200420211749.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 130130s2013 gw | s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9783642363061 |
| -- | 978-3-642-36306-1 |
| 082 04 - CLASSIFICATION NUMBER | |
| Call Number | 658.153 |
| 082 04 - CLASSIFICATION NUMBER | |
| Call Number | 336.2 |
| 100 1# - AUTHOR NAME | |
| Author | Schreiber, Ulrich. |
| 245 10 - TITLE STATEMENT | |
| Title | International Company Taxation |
| Sub Title | An Introduction to the Legal and Economic Principles / |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | XVII, 162 p. |
| 490 1# - SERIES STATEMENT | |
| Series statement | Springer Texts in Business and Economics, |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Remark 2 | International Company Taxation -- Fundamentals of International Tax Planning -- International Corporate Tax Planning -- International Taxation and European Law -- Corporate Tax Harmonization in the European Union -- International Tax Planning and Accounting for Income Taxes. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations. In particular, the book deals with: �         Legal structures of international company taxation �         International double taxation �         Source-based and residence-based income taxation �         International investment and profit shifting �         International corporate tax planning �         International tax planning and European law �         Harmonization of corporate taxation in the European Union �         International tax planning and tax accounting International tax law is designed to avoid international double taxation and to combat international tax avoidance. Nevertheless, companies investing in foreign countries may suffer from international double taxation of profits. On the other hand, these companies may also be able to exploit an international tax rate differential by means of cross-border tax planning. Ulrich Schreiber holds the chair of Business Administration and Business Taxation at the University of Mannheim. He serves as co-editor of Schmalenbachs Zeitschrift f�ur betriebswirtschaftliche Forschung (zfbf) and Schmalenbach Business Review (sbr) and is affiliated with the Centre for European Economic Research (ZEW) as a research associate. Ulrich Schreiber is a member of the Academic Advisory Board of the Federal Ministry of Finance. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://dx.doi.org/10.1007/978-3-642-36306-1 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | eBooks |
| 264 #1 - | |
| -- | Berlin, Heidelberg : |
| -- | Springer Berlin Heidelberg : |
| -- | Imprint: Springer, |
| -- | 2013. |
| 336 ## - | |
| -- | text |
| -- | txt |
| -- | rdacontent |
| 337 ## - | |
| -- | computer |
| -- | c |
| -- | rdamedia |
| 338 ## - | |
| -- | online resource |
| -- | cr |
| -- | rdacarrier |
| 347 ## - | |
| -- | text file |
| -- | |
| -- | rda |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Business. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Tax accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Tax laws. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Private international law. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Conflict of laws. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | International law. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Comparative law. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Public finance. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Trade. |
| 650 14 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Business and Management. |
| 650 24 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Business Taxation/Tax Law. |
| 650 24 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | International Economic Law, Trade Law. |
| 650 24 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | European Law. |
| 650 24 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Financial Law/Fiscal Law. |
| 650 24 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Private International Law, International & Foreign Law, Comparative Law. |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| -- | 2192-4333 |
| 912 ## - | |
| -- | ZDB-2-SBE |
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