000 02681nam a22004935i 4500
001 978-3-642-12217-0
003 DE-He213
005 20140220084534.0
007 cr nn 008mamaa
008 100721s2010 gw | s |||| 0|eng d
020 _a9783642122170
_9978-3-642-12217-0
024 7 _a10.1007/978-3-642-12217-0
_2doi
050 4 _aK7000-7720.22
050 4 _aK7073-7078
072 7 _aLB
_2bicssc
072 7 _aLAM
_2bicssc
072 7 _aLAW051000
_2bisacsh
072 7 _aLAW016000
_2bisacsh
082 0 4 _a340.9
_223
082 0 4 _a340.2
_223
100 1 _aEndres, Dieter.
_eeditor.
245 1 0 _aCompany Taxation in the Asia-Pacific Region, India, and Russia
_h[electronic resource] /
_cedited by Dieter Endres, Clemens Fuest, Christoph Spengel.
264 1 _aBerlin, Heidelberg :
_bSpringer Berlin Heidelberg :
_bImprint: Springer,
_c2010.
300 _aXX, 100p. 56 illus., 28 illus. in color.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
505 0 _aMotivation for and Structure of the Study -- Company Taxation Regimes in the Asia-Pacific Region, India, and Russia -- The Effective Tax Burden on Domestic and Cross-Border Investments in the Asia-Pacific Region -- Tax Incentives in the Asia-Pacific Region -- Tax Planning Strategies -- Corporate Taxation and Foreign Direct Investment Flows.
520 _aThe 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.
650 0 _aLaw.
650 1 4 _aLaw.
650 2 4 _aPrivate International Law, International & Foreign Law, Comparative Law.
650 2 4 _aBusiness Taxation/Tax Law.
650 2 4 _aInternational Economic Law, Trade Law.
700 1 _aFuest, Clemens.
_eeditor.
700 1 _aSpengel, Christoph.
_eeditor.
710 2 _aSpringerLink (Online service)
773 0 _tSpringer eBooks
776 0 8 _iPrinted edition:
_z9783642122163
856 4 0 _uhttp://dx.doi.org/10.1007/978-3-642-12217-0
912 _aZDB-2-SHU
999 _c112026
_d112026