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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.
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