000			03805nam a22005897a 4500
001			sulb-eb0024685
003			BD-SySUS
005			20160413122452.0
007			cr nn 008mamaa
008			130130s2013 gw | s |||| 0|eng d
020			_a9783642363061 _9978-3-642-36306-1
024	7		_a10.1007/978-3-642-36306-1 _2doi
050		4	_aHF5681.T3
072		7	_aKFFD1 _2bicssc
072		7	_aBUS064000 _2bisacsh
082	0	4	_a658.153 _223
082	0	4	_a336.2 _223
100	1		_aSchreiber, Ulrich. _eauthor.
245	1	0	_aInternational Company Taxation _h[electronic resource] : _bAn Introduction to the Legal and Economic Principles / _cby Ulrich Schreiber.
264		1	_aBerlin, Heidelberg : _bSpringer Berlin Heidelberg : _bImprint: Springer, _c2013.
300			_aXVII, 162 p. _bonline resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_atext file _bPDF _2rda
490	1		_aSpringer Texts in Business and Economics, _x2192-4333
505	0		_aInternational 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			_aThe 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 für 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.
650		0	_aBusiness.
650		0	_aTax accounting.
650		0	_aTax laws.
650		0	_aPrivate international law.
650		0	_aConflict of laws.
650		0	_aInternational law.
650		0	_aComparative law.
650		0	_aPublic finance.
650		0	_aTrade.
650	1	4	_aBusiness and Management.
650	2	4	_aBusiness Taxation/Tax Law.
650	2	4	_aInternational Economic Law, Trade Law.
650	2	4	_aEuropean Law.
650	2	4	_aFinancial Law/Fiscal Law.
650	2	4	_aPrivate International Law, International & Foreign Law, Comparative Law.
710	2		_aSpringerLink (Online service)
773	0		_tSpringer eBooks
776	0	8	_iPrinted edition: _z9783642363054
830		0	_aSpringer Texts in Business and Economics, _x2192-4333
856	4	0	_uhttp://dx.doi.org/10.1007/978-3-642-36306-1
912			_aZDB-2-SBE
942			_2Dewey Decimal Classification _ceBooks
999			_c46777 _d46777