Tax Aspects of Globalization

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Auf Lager.
Artikelnummer:
1088781
  • Produktbeschreibung

    Tax Aspects of Globalization

    This research is focused on profit shifting activities that became possible to perform for multinational companies in the globalized world. Globalization has not only created the world, where multinational companies can expand their boundaries, but the opportunity to shift capitals, revenues and profits in order to reduce tax liabilities. By using thin capitalization, allocation of intangible assets in low tax jurisdictions and transfer pricing, companies can significantly reduce tax payments. This work considers the techniques of using these three means, shows tax geography of the world and contains some recommendations for governments that possibly can be used to reduce profit shifting activities of multinational companies.
  • Zusatzinformation

    Autor
    Bindung
    Taschenbuch
    Verlag
    GlobeEdit
    ISBN / EAN
    9783639793864
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