George Gillham McGrigors reviews Fundamentals of International Tax Planning edited by Raffaele Russo; Published by IBFD; 266 pp; ISBN: 978-90-8722-017-7; 120 Euros
This text identifies a number of key background issues that feed into the fundamentals of international tax planning. It is worth setting them out to understand the context in which the book is written.
Most modern multinational enterprises are run as corporate groups. In them business policies and strategies are usually set by the board of directors of the ultimate parent. Thus in practice the companies within the group will operate as a single enterprise. The separate legal entities forming the group will be a business fiction to a large extent.
In most states corporate profit taxation is based on two fundamental principles: the company-by-company...
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George Gillham McGrigors reviews Fundamentals of International Tax Planning edited by Raffaele Russo; Published by IBFD; 266 pp; ISBN: 978-90-8722-017-7; 120 Euros
This text identifies a number of key background issues that feed into the fundamentals of international tax planning. It is worth setting them out to understand the context in which the book is written.
Most modern multinational enterprises are run as corporate groups. In them business policies and strategies are usually set by the board of directors of the ultimate parent. Thus in practice the companies within the group will operate as a single enterprise. The separate legal entities forming the group will be a business fiction to a large extent.
In most states corporate profit taxation is based on two fundamental principles: the company-by-company...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
