International Group Financing and Taxes

Series on International Tax Law, Volume 74

Christian Massoner, Birgit Rohm, Alfred Storck (Herausgeber)

Buch | Softcover

560 Seiten

2012 | 1. Auflage 2012
Linde Verlag Ges.m.b.H.
978-3-7073-2209-5 (ISBN)

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Global tax issues under review The tax issues around international group financing have continuously been a hot topic in the academia as well as in tax practice over the last years. The decision between debt and equity financing may significantly affect both a taxpayer's tax burden and the revenues of the countries in which the taxpayer is doing business. Traditionally, debt financing shifts the tax base from the source country to the residence country, while equity financing has the opposite effect. Multinational enterprises use intra-group debt and equity financing to realize tax arbitrage in order to reduce their overall tax burden. Naturally, many countries and tax authorities are focusing on measures that shield their tax revenues from international tax planning. The master theses contained in this volume examine these issues from a tax treaty law, Community law as well as domestic tax law perspective.

The tax issues around international group financing have continuously been a hot topic in the academia as well as in tax practice over the last years. The decision between debt and equity financing may significantly affect both a taxpayer's tax burden and the revenues of the countries in which the taxpayer is doing business. Traditionally, debt financing shifts the tax base from the source country to the residence country, while equity financing has the opposite effect. Multinational enterprises use intra-group debt and equity financing to realize tax arbitrage in order to reduce their overall tax burden. Naturally, many countries and tax authorities are focusing on measures that shield their tax revenues from international tax planning. The master theses contained in this volume examine these issues from a tax treaty law, Community law as well as domestic tax law perspective.

Director bei EY Wien im Bereich International Tax and Transactions Services, Universitätslektor und Fachautor. Zu seinen Tätigkeitsschwerpunkten zählen die steuerliche Begleitung von Unternehmenskäufen und Umstrukturierungen, internationale Steuerplanung, Konzernsteuerrecht sowie Steuerfragen der digitalen Wirtschaft und Start-ups.

ist Lektorin und war wissenschaftliche Mitarbeiterin am Institut für Österreichisches und Internationales Steuerrecht der WU Wien. Sie ist Steuerberaterin und Partnerin bei mk05 Steuerberatung GmbH in Wien. Ihre Publikations- und Tätigkeitsschwerpunkteliegen im Unternehmens- und Internationalen Steuerrecht.

Visiting professor at the Institute for Austrian and International Tax Law at WU Wien and former honorary professor for company taxation and managerial finance at the Institute of Accounting, Controlling and Auditing (ACA) at the University of St. Gallen/Switzerland. Co-Chairman of the Board of Directors of the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at Vienna University of Economics and Business (WU).

Erscheint lt. Verlag	16.10.2012
Reihe/Serie	Schriftenreihe zum Internationalen Steuerrecht ; 74
Sprache	deutsch
Maße	155 x 225 mm
Gewicht	850 g
Einbandart	kartoniert
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht ► Internationales Steuerrecht
Schlagworte	Debt Financing • Equity financing • Finanzen • international • Internationales Steuerrecht • Steuern • Steuerrecht
ISBN-10	3-7073-2209-2 / 3707322092
ISBN-13	978-3-7073-2209-5 / 9783707322095
Zustand	Neuware