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Título : International Aspects of the US Taxation System Tipo de documento: documento electrónico Autores: Felix I. Lessambo ; SpringerLink (Online service) Editorial: New York : Palgrave Macmillan US Fecha de publicación: 2016 Otro editor: Imprint: Palgrave Macmillan Número de páginas: XXIII, 378 p. 20 illus., 10 illus. in color Il.: online resource ISBN/ISSN/DL: 978-1-349-94935-9 Idioma : Inglés (eng) Palabras clave: Finance Tax accounting laws Finance, Public Business Taxation/Tax Law Clasificación: 330 Economía en general Resumen: This book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system's international laws Nota de contenido: 1 Overview -- 2 The Underlying Principles of the US Tax System -- 3 US Inbound taxation -- 4 The Split of Tax Jurisdiction: The Source Rules -- 5 The US Taxing Regime of Foreign Taxpayers -- 6 The Branch Profits Tax -- 7 Foreign Investment in Real Property Transaction Act -- 8 The Taxation of Foreign Sovereign in the United States -- 9 The International Tax Treaty Rules -- 10 Foreign Account Tax Compliance Act -- 11 Taxation Regime of Expatriates and Corporate Inversion -- 12 The Investments of US Individuals or Corporations Abroad -- 13 The US Foreign Tax Credit Regime -- 14 The Subpart F Regime -- 15 Taxation of Derivatives -- 16 The Taxation of Foreign Currency -- 17 Domestic International Sales Corporation -- 18 International Outbound Transactions -- 19 Cross-Border Tax Arbitrage -- 20 Base Erosion and Profit Shifting En línea: http://dx.doi.org/10.1057/978-1-349-94935-9 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=42124 International Aspects of the US Taxation System [documento electrónico] / Felix I. Lessambo ; SpringerLink (Online service) . - New York : Palgrave Macmillan US : Imprint: Palgrave Macmillan, 2016 . - XXIII, 378 p. 20 illus., 10 illus. in color : online resource.
ISBN : 978-1-349-94935-9
Idioma : Inglés (eng)
Palabras clave: Finance Tax accounting laws Finance, Public Business Taxation/Tax Law Clasificación: 330 Economía en general Resumen: This book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system's international laws Nota de contenido: 1 Overview -- 2 The Underlying Principles of the US Tax System -- 3 US Inbound taxation -- 4 The Split of Tax Jurisdiction: The Source Rules -- 5 The US Taxing Regime of Foreign Taxpayers -- 6 The Branch Profits Tax -- 7 Foreign Investment in Real Property Transaction Act -- 8 The Taxation of Foreign Sovereign in the United States -- 9 The International Tax Treaty Rules -- 10 Foreign Account Tax Compliance Act -- 11 Taxation Regime of Expatriates and Corporate Inversion -- 12 The Investments of US Individuals or Corporations Abroad -- 13 The US Foreign Tax Credit Regime -- 14 The Subpart F Regime -- 15 Taxation of Derivatives -- 16 The Taxation of Foreign Currency -- 17 Domestic International Sales Corporation -- 18 International Outbound Transactions -- 19 Cross-Border Tax Arbitrage -- 20 Base Erosion and Profit Shifting En línea: http://dx.doi.org/10.1057/978-1-349-94935-9 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=42124 Ejemplares
Signatura Medio Ubicación Sub-localización Sección Estado ningún ejemplar
Título : International Company Taxation : An Introduction to the Legal and Economic Principles Tipo de documento: documento electrónico Autores: Schreiber, Ulrich ; SpringerLink (Online service) Editorial: Berlin, Heidelberg : Springer Berlin Heidelberg Fecha de publicación: 2013 Otro editor: Imprint: Springer Colección: Springer Texts in Business and Economics, ISSN 2192-4333 Número de páginas: XVII, 162 p Il.: online resource ISBN/ISSN/DL: 978-3-642-36306-1 Idioma : Inglés (eng) Palabras clave: Business Tax accounting laws Private international law Conflict of International Comparative Public finance Trade and Management Taxation/Tax Law Economic Law, European Financial Law/Fiscal & Foreign Clasificación: 658 Empresas. Organización de empresas Resumen: 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 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 Nota de contenido: 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 En línea: http://dx.doi.org/10.1007/978-3-642-36306-1 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=36587 International Company Taxation : An Introduction to the Legal and Economic Principles [documento electrónico] / Schreiber, Ulrich ; SpringerLink (Online service) . - Berlin, Heidelberg : Springer Berlin Heidelberg : Imprint: Springer, 2013 . - XVII, 162 p : online resource. - (Springer Texts in Business and Economics, ISSN 2192-4333) .
ISBN : 978-3-642-36306-1
Idioma : Inglés (eng)
Palabras clave: Business Tax accounting laws Private international law Conflict of International Comparative Public finance Trade and Management Taxation/Tax Law Economic Law, European Financial Law/Fiscal & Foreign Clasificación: 658 Empresas. Organización de empresas Resumen: 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 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 Nota de contenido: 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 En línea: http://dx.doi.org/10.1007/978-3-642-36306-1 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=36587 Ejemplares
Signatura Medio Ubicación Sub-localización Sección Estado ningún ejemplar
Título : The Effect of Shareholder Taxation on Corporate Ownership Structures Tipo de documento: documento electrónico Autores: Rünger, Silke ; SpringerLink (Online service) Editorial: Wiesbaden : Springer Fachmedien Wiesbaden Fecha de publicación: 2014 Otro editor: Imprint: Springer Gabler Colección: Schriften zum Steuer-, Rechnungs- und Prüfungswesen Número de páginas: XXI, 119 p Il.: online resource ISBN/ISSN/DL: 978-3-658-04131-1 Idioma : Inglés (eng) Palabras clave: Business Management science Tax accounting laws Finance and Management, general Taxation/Tax Law Finance, Clasificación: 658 Empresas. Organización de empresas Resumen: Silke Rünger aims at investigating the influence of shareholder taxation on corporate ownership with respect to the level of ownership concentration as well as changes in corporate ownership. The empirical investigations show that shareholder taxes are found to influence both, the level of ownership concentration as well as the divestiture choice of single owners and a change in corporate ownership. Contents The Effect of Shareholder Taxation on Ownership Concentration Empirical Evidence on the Effect of Shareholder Taxation The Effect of Shareholder Taxation on Changes in Ownership German Corporate Capital Gains Taxation German Tax Reform 2001 Target Groups Researchers, students, and practitioners in the field of business administration Author Dr. Silke Rünger is an assistant professor at the Institute of Accounting and Taxation, University of Graz, Austria. The Editors The series Schriften zum Steuer-, Rechnungs- und Prüfungswesen is edited by Lutz Haegert, Theodor Siegel, Ulrich Schreiber, Franz. W. Wagner, and Dietmar Wellisch. Nota de contenido: The Effect of Shareholder Taxation on Ownership Concentration -- Empirical Evidence on the Effect of Shareholder Taxation -- The Effect of Shareholder Taxation on Changes in Ownership.- German Corporate Capital Gains Taxation -- German Tax Reform 2001 En línea: http://dx.doi.org/10.1007/978-3-658-04131-1 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=36243 The Effect of Shareholder Taxation on Corporate Ownership Structures [documento electrónico] / Rünger, Silke ; SpringerLink (Online service) . - Wiesbaden : Springer Fachmedien Wiesbaden : Imprint: Springer Gabler, 2014 . - XXI, 119 p : online resource. - (Schriften zum Steuer-, Rechnungs- und Prüfungswesen) .
ISBN : 978-3-658-04131-1
Idioma : Inglés (eng)
Palabras clave: Business Management science Tax accounting laws Finance and Management, general Taxation/Tax Law Finance, Clasificación: 658 Empresas. Organización de empresas Resumen: Silke Rünger aims at investigating the influence of shareholder taxation on corporate ownership with respect to the level of ownership concentration as well as changes in corporate ownership. The empirical investigations show that shareholder taxes are found to influence both, the level of ownership concentration as well as the divestiture choice of single owners and a change in corporate ownership. Contents The Effect of Shareholder Taxation on Ownership Concentration Empirical Evidence on the Effect of Shareholder Taxation The Effect of Shareholder Taxation on Changes in Ownership German Corporate Capital Gains Taxation German Tax Reform 2001 Target Groups Researchers, students, and practitioners in the field of business administration Author Dr. Silke Rünger is an assistant professor at the Institute of Accounting and Taxation, University of Graz, Austria. The Editors The series Schriften zum Steuer-, Rechnungs- und Prüfungswesen is edited by Lutz Haegert, Theodor Siegel, Ulrich Schreiber, Franz. W. Wagner, and Dietmar Wellisch. Nota de contenido: The Effect of Shareholder Taxation on Ownership Concentration -- Empirical Evidence on the Effect of Shareholder Taxation -- The Effect of Shareholder Taxation on Changes in Ownership.- German Corporate Capital Gains Taxation -- German Tax Reform 2001 En línea: http://dx.doi.org/10.1007/978-3-658-04131-1 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=36243 Ejemplares
Signatura Medio Ubicación Sub-localización Sección Estado ningún ejemplar
Título : Valuing Intellectual Capital : Multinationals and Taxhavens Tipo de documento: documento electrónico Autores: Gio Wiederhold ; SpringerLink (Online service) Editorial: New York, NY : Springer New York Fecha de publicación: 2014 Otro editor: Imprint: Springer Colección: Management for Professionals, ISSN 2192-8096 Número de páginas: XX, 543 p. 108 illus., 100 illus. in color Il.: online resource ISBN/ISSN/DL: 978-1-4614-6611-6 Idioma : Inglés (eng) Palabras clave: Business Accounting Bookkeeping Tax accounting laws Management and Taxation/Tax Law Accounting/Auditing Clasificación: 658 Empresas. Organización de empresas Resumen: Valuing Intellectual Capital provides readers with prescriptive strategies and practical insights for estimating the value of intellectual property (IP) and the people who create that IP within multinational companies. This book addresses the crucial topic of taxation from a rigorous and quantitative perspective, backed by experience and original research that illustrates how large corporations need to measure the worth of their intangible assets. Each method in the text is applied through the lens of a model corporation, in order for readers to understand and quantify the operation of a real-world multinational enterprise and pinpoint how companies easily misvalue their intellectual capital when transferring IP rights to offshore tax havens. The effect contributes to the issues that can lead to budgetary crises, such as the so-called “fiscal cliff” that was narrowly averted by passage of the American Taxpayer Relief Act on New Year’s Day 2013. This book also features a chapter containing recommendations for a fair and balanced corporate tax structure free of misvaluation and questionable mechanisms. CFOs, corporate auditors, corporate financial analysts, corporate financial planners, economists, and journalists working with issues of taxation will benefit from the concepts and background presented in the book. The material clearly indicates how a trustworthy valuation of intellectual capital allows a realistic assessment of a company’s income, earnings, and obligations. Because of the intense interest in the topic of corporate tax avoidance the material is organized to be accessible to a broad audience. Gio Wiederhold is professor emeritus of Computer Science at Stanford University. He holds a PhD from the University of California, San Francisco and an honorary D.Sc. from the National University of Ireland, Galway. He has been elected as a fellow of the ACM, the IEEE, and the ACMI. Gio has been consulting on technical- and business-related issues since 1965 in government, academia, and industry, including several multinationals in finance, computing, and pharmaceuticals. He currently teaches two courses at Stanford: Business on the Internet and Software Economics Nota de contenido: Preface -- Introduction -- International Corporations and Taxes -- Structure and Activities of a Model Multinational Company: MNC -- The Value of Intellectual Capital -- Transfer Pricing.-Eight Valuation Methods -- Types and Roles of Taxhavens -- Taxes Avoided by MNC -- US Taxation -- Effect on National Economies -- Conclusion and Recommendations -- Bibliography -- Appendix A MNC’s Income and Balance Statements. - Appendix B Selected Laws and Regulations -- Appendix C Royalties for IP -- Appendix D Definitions and Glossary -- Appendix E Tax Expenditures -- Appendix F Formulas and Analyses applied to MNC. Extensive References and Index En línea: http://dx.doi.org/10.1007/978-1-4614-6611-6 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35897 Valuing Intellectual Capital : Multinationals and Taxhavens [documento electrónico] / Gio Wiederhold ; SpringerLink (Online service) . - New York, NY : Springer New York : Imprint: Springer, 2014 . - XX, 543 p. 108 illus., 100 illus. in color : online resource. - (Management for Professionals, ISSN 2192-8096) .
ISBN : 978-1-4614-6611-6
Idioma : Inglés (eng)
Palabras clave: Business Accounting Bookkeeping Tax accounting laws Management and Taxation/Tax Law Accounting/Auditing Clasificación: 658 Empresas. Organización de empresas Resumen: Valuing Intellectual Capital provides readers with prescriptive strategies and practical insights for estimating the value of intellectual property (IP) and the people who create that IP within multinational companies. This book addresses the crucial topic of taxation from a rigorous and quantitative perspective, backed by experience and original research that illustrates how large corporations need to measure the worth of their intangible assets. Each method in the text is applied through the lens of a model corporation, in order for readers to understand and quantify the operation of a real-world multinational enterprise and pinpoint how companies easily misvalue their intellectual capital when transferring IP rights to offshore tax havens. The effect contributes to the issues that can lead to budgetary crises, such as the so-called “fiscal cliff” that was narrowly averted by passage of the American Taxpayer Relief Act on New Year’s Day 2013. This book also features a chapter containing recommendations for a fair and balanced corporate tax structure free of misvaluation and questionable mechanisms. CFOs, corporate auditors, corporate financial analysts, corporate financial planners, economists, and journalists working with issues of taxation will benefit from the concepts and background presented in the book. The material clearly indicates how a trustworthy valuation of intellectual capital allows a realistic assessment of a company’s income, earnings, and obligations. Because of the intense interest in the topic of corporate tax avoidance the material is organized to be accessible to a broad audience. Gio Wiederhold is professor emeritus of Computer Science at Stanford University. He holds a PhD from the University of California, San Francisco and an honorary D.Sc. from the National University of Ireland, Galway. He has been elected as a fellow of the ACM, the IEEE, and the ACMI. Gio has been consulting on technical- and business-related issues since 1965 in government, academia, and industry, including several multinationals in finance, computing, and pharmaceuticals. He currently teaches two courses at Stanford: Business on the Internet and Software Economics Nota de contenido: Preface -- Introduction -- International Corporations and Taxes -- Structure and Activities of a Model Multinational Company: MNC -- The Value of Intellectual Capital -- Transfer Pricing.-Eight Valuation Methods -- Types and Roles of Taxhavens -- Taxes Avoided by MNC -- US Taxation -- Effect on National Economies -- Conclusion and Recommendations -- Bibliography -- Appendix A MNC’s Income and Balance Statements. - Appendix B Selected Laws and Regulations -- Appendix C Royalties for IP -- Appendix D Definitions and Glossary -- Appendix E Tax Expenditures -- Appendix F Formulas and Analyses applied to MNC. Extensive References and Index En línea: http://dx.doi.org/10.1007/978-1-4614-6611-6 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35897 Ejemplares
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Título : China’s Outbound Foreign Direct Investment Promotion System Tipo de documento: documento electrónico Autores: Changhong Pei ; SpringerLink (Online service) ; Wen Zheng Editorial: Berlin, Heidelberg : Springer Berlin Heidelberg Fecha de publicación: 2015 Otro editor: Imprint: Springer Colección: Research Series on the Chinese Dream and China’s Development Path, ISSN 2363-6866 Número de páginas: XVII, 232 p. 1 illus Il.: online resource ISBN/ISSN/DL: 978-3-662-45631-6 Idioma : Inglés (eng) Palabras clave: Tax accounting laws International economics Regional Spatial Economics Business Taxation/Tax Law Regional/Spatial Science Clasificación: 658 Empresas. Organización de empresas Resumen: This book outlines China’s current overseas investment promotion system, analyzing the general situation and the main problems arising during its development. Based on investigations of both the historical and present-day contexts of outbound investment, the book suggests improvements to overseas investment promotion to protect China’s enterprises from various aspects of the system including legal, regulatory, fiscal, intellectual property rights and standardization, risk prevention, foreign trade and economic cooperation zones to promote overseas securities investment promotion and social services Nota de contenido: China’s Outbound Foreign Direct Investment Promotion System: Overall Design -- The Legal Subsystem -- The Supervision/Administration Subsystem -- The Fiscal/Taxation/Financial Subsystem -- The IP/Standards Subsystem -- The Risk Prevention and Control Subsystem -- The Overseas Economic and Trade Cooperation Zone Promotion Subsystem -- The Overseas Securities Investment Promotion Subsystem -- The Service Subsystem En línea: http://dx.doi.org/10.1007/978-3-662-45631-6 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35783 China’s Outbound Foreign Direct Investment Promotion System [documento electrónico] / Changhong Pei ; SpringerLink (Online service) ; Wen Zheng . - Berlin, Heidelberg : Springer Berlin Heidelberg : Imprint: Springer, 2015 . - XVII, 232 p. 1 illus : online resource. - (Research Series on the Chinese Dream and China’s Development Path, ISSN 2363-6866) .
ISBN : 978-3-662-45631-6
Idioma : Inglés (eng)
Palabras clave: Tax accounting laws International economics Regional Spatial Economics Business Taxation/Tax Law Regional/Spatial Science Clasificación: 658 Empresas. Organización de empresas Resumen: This book outlines China’s current overseas investment promotion system, analyzing the general situation and the main problems arising during its development. Based on investigations of both the historical and present-day contexts of outbound investment, the book suggests improvements to overseas investment promotion to protect China’s enterprises from various aspects of the system including legal, regulatory, fiscal, intellectual property rights and standardization, risk prevention, foreign trade and economic cooperation zones to promote overseas securities investment promotion and social services Nota de contenido: China’s Outbound Foreign Direct Investment Promotion System: Overall Design -- The Legal Subsystem -- The Supervision/Administration Subsystem -- The Fiscal/Taxation/Financial Subsystem -- The IP/Standards Subsystem -- The Risk Prevention and Control Subsystem -- The Overseas Economic and Trade Cooperation Zone Promotion Subsystem -- The Overseas Securities Investment Promotion Subsystem -- The Service Subsystem En línea: http://dx.doi.org/10.1007/978-3-662-45631-6 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35783 Ejemplares
Signatura Medio Ubicación Sub-localización Sección Estado ningún ejemplar Competitiveness, Social Inclusion and Sustainability in a Diverse European Union / Peter Huber ; SpringerLink (Online service) ; Danuse Nerudová ; Rozmahel, Petr (2016)
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