Company Taxation in the Asia-Pacific Region, India, and Russia (PDF)
(Sprache: Englisch)
The Asian-Pacific countries as well as India and Russia offer multinational companies all the benefits of booming economies in a world of recession. However, the investor must be aware of the tax regime under which he will operate. This survey presents the...
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The Asian-Pacific countries as well as India and Russia offer multinational companies all the benefits of booming economies in a world of recession. However, the investor must be aware of the tax regime under which he will operate. This survey presents the rates, definitions of taxable income and the incentives available in a complete, yet concise form. It goes on to review tax minimisation strategies and concludes with a comparison of the overall tax burdens for investors in each country derived from the Devereux/Griffith formulae - a methodology well known within the EU, but applied to this region for the first time.
Bibliographische Angaben
- Autoren: Christoph Spengel , Clemens Fuest , Dieter Endres
- 2010, 2010, 83 Seiten, Englisch
- Herausgegeben: Dieter Endres, Clemens Fuest, Christoph Spengel
- Verlag: Springer-Verlag GmbH
- ISBN-10: 3642122175
- ISBN-13: 9783642122170
- Erscheinungsdatum: 20.07.2010
Abhängig von Bildschirmgröße und eingestellter Schriftgröße kann die Seitenzahl auf Ihrem Lesegerät variieren.
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- Dateiformat: PDF
- Größe: 1.90 MB
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Sprache:
Englisch
Pressezitat
From the reviews:“This study provides an overview and extensive analysis of company taxation in the Asia-Pacific region, India, and Russia. … For the first time the renowned methodology of Devereux/Griffith for determining effective tax rates has been applied to the Asia-Pacific region, India, and Russia in an international comparison. This methodology is now the standard approach to measuring effective tax burdens within the European Union.” (Aktuelle Steuerrundschau, June, 2011)
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