By Ulrich Schreiber, Peter Müller
The booklet is written for college students of industrial economics and tax legislations. It makes a speciality of funding and financing judgements in cross-border situations.
In specific, the publication bargains with: criminal buildings of overseas corporation taxation, overseas double taxation, Source-based and residence-based source of revenue taxation, overseas funding and revenue moving, foreign company tax making plans, foreign tax making plans and eu legislations, Harmonization of company taxation within the eu Union, overseas tax making plans and tax accounting.
International tax legislations is designed to prevent overseas double taxation and to strive against overseas tax avoidance. however, businesses making an investment in international international locations might be afflicted by overseas double taxation of gains. nevertheless, those businesses can also be in a position to make the most a global tax fee differential by way of cross-border tax making plans.
Ulrich Schreiber holds the chair of industrial management and enterprise Taxation on the collage of Mannheim. He serves as co-editor of Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf) and Schmalenbach enterprise evaluate (sbr) and is affiliated with the Centre for ecu fiscal learn (ZEW) as a examine affiliate. Ulrich Schreiber is a member of the tutorial Advisory Board of the Federal Ministry of Finance.
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Extra resources for International Company Taxation: An Introduction to the Legal and Economic Principles
Sample text
When a domestic company transfers assets to a foreign corporation and in exchange receives shares in that corporation, the company’s country of residence is no longer able to tax the hidden reserves of the assets transferred because it has to respect the foreign corporation as a distinct legal entity. In order to avoid a revenue loss, the country of residence can tax the gain upon the transfer of the assets. Again, if the assets transferred belong to a permanent establishment, the transferring company’s residence country still has a tax claim on the hidden reserves transferred in terms of limited tax liability of the foreign corporation.
Fundamentals of International Tax Planning Given a tax disadvantage of distributed profits, the corporation experiences a tax incentive to defer profit distributions. A corporation’s profit distribution policy depends on a comparison of the internal and the external rate of return. If the net return on capital within the corporation exceeds the net market interest rate available to the shareholders, profits should not be immediately distributed. Instead, profits should be retained and reinvested at the corporation’s higher internal rate of return.
The IRD stipulates that the source country may not levy a withholding tax on any inter-corporate interest payments or royalty payments including payments from or to permanent establishments (Art. 1 Para. 1 IRD). Interest is defined as income from debt claims of any kind, whether or not carrying a right to participate in the debtor’s profits. Royalties are defined as payments from the use of intangible assets, such as copyrights, patents, trade-marks, and know-how. The entity must be incorporated in a Member State, has to be resident in a Member State for tax purposes and has to be subject to corporation tax.