International aspects of thin capitalization Aspects internationaux de la sous-capitalisation Internationale Aspekte der Unterkapitalisierung Aspectos internacionales de la subcapitalización
著者
書誌事項
International aspects of thin capitalization = Aspects internationaux de la sous-capitalisation = Internationale Aspekte der Unterkapitalisierung = Aspectos internacionales de la subcapitalización
（Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, v. 81b ; subject 2）
International Fiscal Association, c1996
大学図書館所蔵 全9件
注記
"50th Congress of the International Fiscal Association, Geneva, 1996"--Half t.p.
English, French, German and Spanish
内容説明・目次
内容説明
This volume deals with the taxation of permanent establishments of internationally operating banks and insurance companies. In particular, the determination of taxable income and capital under the various jurisdictions is discussed. Light is thereby shed upon special problems relating to banking and insurance companies, such as the applicable methods of apportionment of capital and income, expenses for head office services and their tax treatment, the treatment of the transfer of assets, as well as the treatment of interest and other financing charges and problems involving global trading activities.
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