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Preventing tax base erosion through the reform of cross-border intercompany deductions, ATTA Doctoral Series, vol. 7919
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
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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'.
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Ann Kayis-Kumar is a Lecturer in the School of Taxation and Business Law at UNSW.
IntroductionReviewing the Theoretical and Applied LiteraturesDesigning a Principles-Based Evaluation FrameworkEvaluating Current Legal Practice on Cross-Border Intercompany DeductionsSimulating Tax-Minimising Behavioural Responses to Current and Proposed Tax RulesDeveloping Principles-Based Proposals for Tax ReformResults and Conclusion