This book introduces and discusses international tax issues relating to corporate finance, group treasury, and banking operations.
The book is intended to benefit accountants, lawyers, economists, financial managers and government officials by explaining practical corporate finance international tax issues. These issues include: examples of country tax regimes; corporate finance including issuing shares; debt instruments; bank loans; investment banking activities; and alternative finance such as crowdfunding; microfinance and alternative energy funding; and international tax issues relating to interest and dividend flows; capital gains; and foreign tax credits.
The book reviews related topics, including: mergers and acquisitions funding; asset and project finance; securitisation; derivatives; hybrid securities and entities; Islamic financing; bank capital structures; group treasury companies; debt restructuring; and transfer pricing issues.
The book is based on Corporate Finance and International Taxation courses presented by the author in London, Paris, Zurich, Lugano, Rio de Janeiro, Mexico City, Hong Kong and Singapore.
Auflage
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für Beruf und Forschung
Accountants, Lawyers, Economists, Financial Managers, Government Officials
Maße
Höhe: 228 mm
Breite: 150 mm
Gewicht
ISBN-13
978-0-7545-5184-3 (9780754551843)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Klassifikation
Autor*in
Director of International TaxSheltons Group
1. Introduction;
2. International Tax;
3. Country Tax Regimes - Examples and Selected Issues;
4. Corporate Finance;
5. Interest Flows;
6. Dividends and Other Profit Distributions;
7. Capital Gains;
8. Foreign Tax Credits and Tax Sparing;
9. Tax Losses;
10. Mergers and Acquisitions Funding;
11. Asset Finance - Leasing;
12. Project Finance;
13. Securitisation;
14. Derivatives;
15. Hybrids Entities and Securities;
16. Islamic Banking;
17. Bank Capital Structures;
18. Group Treasury Companies;
19. Securities Trading;
20. Thin Capitalisation;
21. Controlled Foreign Corporations;
22. The Financial Crisis;
23. Debt Restructuring;
24. Transfer Pricing Concepts;
25. Transfer Pricing and Financing Transactions;
26. Conclusions