| Tax Aspects of Globalization Contributor(s): Apanasenko Julia (Author) |
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ISBN: 3639793862 ISBN-13: 9783639793864 Publisher: Globeedit OUR PRICE: $33.75 Product Type: Paperback Published: June 2014 |
| Additional Information |
| BISAC Categories: - Law | Taxation |
| Physical Information: 0.32" H x 6" W x 9" (0.46 lbs) 136 pages |
| Descriptions, Reviews, Etc. |
| Publisher Description: This research is focused on profit shifting activities that became possible to perform for multinational companies in the globalized world. Globalization has not only created the world, where multinational companies can expand their boundaries, but the opportunity to shift capitals, revenues and profits in order to reduce tax liabilities. By using thin capitalization, allocation of intangible assets in low tax jurisdictions and transfer pricing, companies can significantly reduce tax payments. This work considers the techniques of using these three means, shows tax geography of the world and contains some recommendations for governments that possibly can be used to reduce profit shifting activities of multinational companies. |
