Taxing Multinationals
- Preventing tax base erosion through the reform of cross-border intercompany deductions, ATTA Doctoral Series, vol. 7
- Indbinding:
- Paperback
- Sideantal:
- 260
- Udgivet:
- 20. marts 2019
- Størrelse:
- 240x161x20 mm.
- Vægt:
- 550 g.
- Ukendt - mangler pt..
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- Adgang til 70.000+ titler
- Ingen binding
Abonnementet koster 75 kr./md.
Ingen binding og kan opsiges når som helst.
- 1 valgfrit digitalt ugeblad
- 20 timers lytning og læsning
- Adgang til 70.000+ titler
- Ingen binding
Abonnementet koster 75 kr./md.
Ingen binding og kan opsiges når som helst.
Beskrivelse af Taxing Multinationals
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, thetax-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'.
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