Taxing Multinationals - Kayis-Kumar, Ann (Lecturer in the School of Taxation and Business La
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Part of the Australasian Tax Teachers' Association (ATTA) Doctoral Series, Taxing Multinationals: Preventing tax base erosion through the reform of cross-border intercompany deductions approaches the issue of thin capitalisation from a novel perspective by conceptualising the cross-border debt bias as the 'disease' and thin capitalisation as merely the 'symptom'. The overarching question guiding this book is whether, given the opportunity to start over, thetax-induced cross-border debt bias would be better addressed by retaining thin capitalisation rules in their current form or whether an…mehr

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Produktbeschreibung
Part of the Australasian Tax Teachers' Association (ATTA) Doctoral Series, Taxing Multinationals: Preventing tax base erosion through the reform of cross-border intercompany deductions approaches the issue of thin capitalisation from a novel perspective by conceptualising the cross-border debt bias as the 'disease' and thin capitalisation as merely the 'symptom'. The overarching question guiding this book is whether, given the opportunity to start over, thetax-induced cross-border debt bias would be better addressed by retaining thin capitalisation rules in their current form or whether an alternative reform would be more suited to dealing with this 'disease'.
Autorenporträt
Ann Kayis-Kumar is a Lecturer in the School of Taxation and Business Law at UNSW.