Kategoria BISAC: Business & Economics >> Taxation - Corporate

The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm's length standard - with respect to their place in the emerging European tax order...

Valuing Intellectual Capitalprovides readers with prescriptivestrategies and practicalinsights for estimating the value of intellectual property (IP) and the people who create that IP withinmultinational companies. This bookaddresses the crucial topic of taxation from a rigorous and quantitative perspective, backed by experience and original research that illustrateshow large corporations need to measure the worth of their intangible assets. Each method in the text is appliedthrough the lens of a model corporation, in order for readers to understand and quantify the operation of a...

A business that is not aware of all of its exposure to the tax policy of each country in which it does business may find itself paying more in taxes that the share of profit it generates. The Organisation for Economic Co-operation and Development (OECD) seeks to reduce the risk of business taxation in multiple countries. Transfer Pricing Handbook explores how countries can apply the OECD Guidelines to tax businesses that conduct their endeavors in more than one country. It is the ultimate comprehensive guide for...

In the curricula of highly ranked MBA programs, two areas of discussion are conspicuously absent: International Trade, and Global Macroeconomic Policy. In this post-financial crisis environment, as the US and other advanced economies continue to experience sluggish growth, persistently high unemployment, and political agitation for increasingly protectionist policies, discussions pertaining to trade, currencies, and international capital flows are often fraught with emotion, tension, and hysteria. This book cuts through the emotions and superficial "solutions" and provides the reader with...

This volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society. The chapters cover the different levels at which the discussion on taxation and justice takes place: On the principal level, chapters investigate the justification and grounding of taxation as such and the role taxation plays and should play in the design of justice, be it for a just society or a just world order. On a more concrete...

The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm's length standard - with respect to their place in the emerging European tax order...

"Valuing Intellectual Capital"provides readers with prescriptivestrategies and practicalinsights for estimating the value of intellectual property (IP) and the people who create that IP withinmultinational companies. This bookaddresses the crucial topic of taxation from a rigorous and quantitative perspective, backed by experience and original research that illustrateshow large corporations need to measure the worth of their intangible assets. Each method in the text is appliedthrough the lens of a model corporation, in order for readers to understand and quantify the operation of a...