About Product
This book is an Authentic & Practical ‘Guide to International Tax Planning – Incorporating Real Life Case Studies, Latest Case Laws and Illustrated Tax Planning Strategies.’ The Present Publication, authored by Rohit Gupta, is the latest edition, with the following noteworthy features: Examines international tax principles primarily from the view point of multinational group of companies. Planning techniques and models are described in a neutral and concise manner. Based on materials gathered from a wide range of books, journals and articles on the subject. It also makes use of various OECD reports and studies. Provides a basic knowledge/ brief idea on various international tax planning models and strategies in practice. It highlights various ways to reduce the tax burden on cross-border transactions and entities. Discusses what considerations should be involved in deciding the following: o Holding company location o Whether to choose a branch or subsidiary o How to manage the intellectual property rights from creation to migration o How to minimize tax liabilities for globally mobile employees Discusses in detail the various tax planning models for manufacturing, retail and distribution activities to ensure supply chain is tax efficient across the globe. Also, discusses various types and models of hybrid financial instruments and hybrid entities for undertaking tax-efficient offshore financing. Contains reported cases of international tax planning undertaken by many large groups to reduce their effective tax rates. Real life practice and structures of international tax planning are also demonstrated at various places. Contents of this book are as follows: Overview of International Taxation International Tax Planning, Avoidance and Evasion International Tax Planning – Strategies and Goals Forms of Business Entities & Permanent Establishment Concept Offshore Holding Companies and Tax Planning Offshore Branch and Subsidiary Structures – Planning Issues Offshore Financial and Tax Planning Derivative Instruments Intellectual Property Management Tax Efficient Supply Chain Management Global Mobility and Tax Planning Tax Havens and Offshore Structures International Tax Practice: Case Studies Transfer Pricing Anti-Avoidance Rules
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Taxation;
