Company taxation in the Asia-Pacific region, India, and Russia

著者

    • Endres, Dieter
    • Fuest, Clemens
    • Spengel, Christoph
    • Bartholmeß, Alexandra

書誌事項

Company taxation in the Asia-Pacific region, India, and Russia

Dieter Endres, Clemens Fuest, Christoph Spengel, editors ; in collaboration with Alexandra Bartholmeß ... [et al.]

Springer, c2010

大学図書館所蔵 件 / 5

この図書・雑誌をさがす

注記

Includes bibliographical references

内容説明・目次

内容説明

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.

目次

Motivation 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.

「Nielsen BookData」 より

詳細情報

  • NII書誌ID(NCID)
    BB03694177
  • ISBN
    • 9783642122163
  • 出版国コード
    gw
  • タイトル言語コード
    eng
  • 本文言語コード
    eng
  • 出版地
    Heidelberg
  • ページ数/冊数
    xx, 83 p.
  • 大きさ
    24 cm
ページトップへ