Tax planning strategies for corporate inversion
| Year of publication: |
2018
|
|---|---|
| Authors: | Yang, James G. S. |
| Published in: |
International journal of accounting and finance. - Genève : Inderscience Enterprises, ISSN 1752-8224, ZDB-ID 2484196-1. - Vol. 8.2018, 2, p. 103-121
|
| Subject: | corporate inversion | controlled foreign corporation | international taxation | merger | worldwide income | territorial income | US-sourced income | foreign-sourced income | Multinationales Unternehmen | Transnational corporation | Doppelbesteuerung | Double taxation | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Internationales Steuerrecht | International tax law | Fusion | Merger | Steuerplanung | Tax planning | Welt | World | Steuervermeidung | Tax avoidance | Auslandsverlagerung | Offshoring | Außensteuerrecht | Cross-border taxation |
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