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Taxing Multinationals - Ann Kayis-Kumar

Taxing Multinationals

Preventing tax base erosion through the reform of cross-border intercompany deductions, ATTA Doctoral Series, vol. 7

(Autor)

Buch | Softcover
260 Seiten
2019
OUP Australia and New Zealand (Verlag)
978-0-19-031931-1 (ISBN)
CHF 126,10 inkl. MwSt
One of the most significant trends in the evolution of global tax systems has been the rise from relative obscurity of thin capitalisation rules, which are perceived as anti-avoidance rules. Despite their prevalence, it is unclear whether thin capitalisation rules: (1) attain tax neutrality (specifically, do these rules mitigate the tax-induced cross-border debt bias); and, (2) are effective in both theory and practice.

Taxing Multinationals 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 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'.

Taxing Multinationals: Preventing tax base erosion through the reform of cross-border intercompany deduction is the seventh volume in the Australasian Tax Teachers' Association (ATTA) Doctoral Series.

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

Erscheinungsdatum
Verlagsort Melbourne
Sprache englisch
Maße 160 x 240 mm
Gewicht 542 g
Themenwelt Recht / Steuern EU / Internationales Recht
Recht / Steuern Privatrecht / Bürgerliches Recht Besonderes Schuldrecht
Recht / Steuern Steuern / Steuerrecht
Recht / Steuern Wirtschaftsrecht Bank- und Kapitalmarktrecht
Wirtschaft Volkswirtschaftslehre Wirtschaftspolitik
ISBN-10 0-19-031931-3 / 0190319313
ISBN-13 978-0-19-031931-1 / 9780190319311
Zustand Neuware
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