Fundamentals of International Tax Planning

Economic activities have never been as global as they are today. This has contributed to the increase in the mobility of economic activities around the globe and has created opportunities – as well as problems – for the players in the world economy.

Looking at this setting from a tax perspective, Fundamentals of International Tax Planning provides readers with a basic knowledge of the tools currently used by multinational enterprises to benefit from the opportunities and overcome the problems created by the expansion of the market. In other words, this book looks at techniques used to reduce an MNE’s tax burden.

Planning techniques are described in a neutral and concise manner, without taking into account a specific jurisdiction, but based on the principles that underlie them.

Summary of Contents:-

• Sources of international tax law, such as domestic and international legislation in this area.
• Building blocks of international tax planning: arm’s length principle and permanent establishment.
• The differences between the concepts of tax planning, avoidance and evasion.
• Categorization of planning techniques based on their underlying principles
• The structure and goals of a multinational group, with particular emphasis on taxation.
• Tax planning techniques that can be used to effectively carry out activities such as holding, financing, hedging and IP management.
• Supply-chain management techniques and how taxes come into play when (re-)organizing them
• General and specific anti-avoidance rules that have from time to time been designed by States in order to counteract behaviours and structures that are not considered acceptable from a tax policy point of view.