This book offers an introduction to the legal and economic fundamentals of international company taxation. It is written for students of business economics and tax law striving to understand how taxes influence investment and financing decisions in cross-border situations. The focus of the book is on the key tax drivers shaping the tax planning strategies of multinational companies. Special attention is given to the specifics of the European internal market.
Dieser Eintrag ist Teil der Universitätsbibliographie.