International Company Taxation Book by Peter Müller
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International Company Taxation

International Company Taxation


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International Edition


About the Book

The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations.

In particular, the book deals with: Legal structures of international company taxation, International double taxation, Source-based and residence-based income taxation, International investment and profit shifting, International corporate tax planning, International tax planning and European law, Harmonization of corporate taxation in the European Union, International tax planning and tax accounting.

International tax law is designed to avoid international double taxation and to combat international tax avoidance. Nevertheless, companies investing in foreign countries may suffer from international double taxation of profits. On the other hand, these companies may also be able to exploit an international tax rate differential by means of cross-border tax planning.

Ulrich Schreiber holds the chair of Business Administration and Business Taxation at the University of Mannheim. He serves as co-editor of Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf) and Schmalenbach Business Review (sbr) and is affiliated with the Centre for European Economic Research (ZEW) as a research associate. Ulrich Schreiber is a member of the Academic Advisory Board of the Federal Ministry of Finance.


About the Author: Ulrich Schreiber holds the chair of Business Administration and Business Taxation at the University of Mannheim. He serves as co-editor of Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf) and Schmalenbach Business Review (sbr) and is affiliated with the Centre for European Economic Research (ZEW) as a research associate. Ulrich Schreiber is a member of the Academic Advisory Board of the Federal Ministry of Finance.


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Product Details
  • ISBN-13: 9783642363054
  • Publisher: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
  • Binding: Hardback
  • Edition: 2013 ed.
  • Language: English
  • Returnable: Y
  • Spine Width: 11 mm
  • Weight: 485 gr
  • ISBN-10: 3642363059
  • Publisher Date: 04 Feb 2013
  • Depth: 19
  • Height: 234 mm
  • No of Pages: 162
  • Series Title: Springer Texts in Business and Economics
  • Sub Title: An Introduction to the Legal and Economic Principles
  • Width: 156 mm


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