ISBN:
9783642122170
Language:
English
Pages:
1 online resource (102 pages)
Parallel Title:
Erscheint auch als
DDC:
336.243
Keywords:
Corporations -- Taxation -- Law and legislation -- Asia-Pacific Region
;
Corporations -- Taxation -- Law and legislation -- India
;
Corporations -- Taxation -- Law and legislation -- Russia
Abstract:
Written in a concise format, this volume offers comprehensive insight into taxation frameworks throughout the Asia-Pacific Region, India and Russia. Typical tax planning strategies are illustrated, in addition to the determinants of the tax regimes, allowing for a clear comparison between countries.
Abstract:
Intro -- Company Taxation in the Asia-Pacific Region, India, and Russia -- Preface -- Contents -- List of Figures -- List of Tables -- List of Abbrevation -- Executive Summary -- Objectives of the Study and the Model Applied (Chap. 1) -- Company Taxation Regimes in the Asia-Pacific Region, India, and Russia (Chap. 2) -- Effective Tax Burden on Domestic and Cross-Border Investments (Chap. 3) -- Impact of Incentives (Chap. 4) -- Tax Planning Strategies (Chap. 5) -- Corporate Taxation and Foreign Direct Investment Flows (Chap. 6) -- Chapter 1: Motivation for and Structure of the Study -- Chapter 2: Company Taxation Regimes in the Asia-Pacific Region, India, and Russia -- Overview -- Corporation Tax Systems -- Tax Rates -- Tax Bases -- Industrial Buildings -- Intangibles -- Tangible Fixed Assets -- Inventories -- Provisions -- Losses -- Interest Deductibility -- Non-Profits Taxes for Corporations -- Conclusion -- Chapter 3: The Effective Tax Burden on Domestic and Cross-Border Investments in the Asia-Pacific Region -- Methodology and Assumptions -- The Effective Tax Burden at the Level of the Subsidiary (Domestic Investment) -- Overall Tax Burden -- Impact of Different Sources of Finance -- Impact of Different Types of Investment -- The Effective Tax Burden on Cross-Border Investments -- General Approaches to the Taxation of Cross-Border Investments -- Situation of a German Parent Company and a US Parent Company -- Taxation of Cross-Border Dividend Flows and Interest Payments -- Overall Tax Burden -- Impact of Different Sources of Finance -- Chapter 4: Tax Incentives in the Asia-Pacific Region -- Overview of Tax Incentives -- Australia -- Cambodia -- China -- Hong Kong -- India -- Indonesia -- Japan -- Malaysia -- Philippines -- Russia -- Singapore -- South Korea -- Taiwan -- Thailand -- Vietnam.
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