Tax planning for U.S. MNCS with EU holding companies goals, tools, barriers
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| Format: | Buch |
| Sprache: | English |
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The Hague [u.a.]
Kluwer Law International
2003
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| 246 | 1 | 3 | |a Tax planning for US multinational corporations with EU holding companies |
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Datensatz im Suchindex
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|---|---|
| adam_text | ACKNOWLEDGMENTS ix
ABBREVIATIONS xi
LIST OF FIGURES xv
LIST OF TABLES xvi
SECTION 1: INTRODUCTION TO INTERNATIONAL TAX PLANNING FOR U.S.
MNCS 17
[.INTRODUCTION 19
2. HOLDING COMPANIES AS KEY INTERNATIONAL TAX PLANNING TOOLS 22
2.1. Definition and Forms 22
2.2. Location Issues and Tax Attributes 23
3. BASIC CONCEPTS OF U.S. FEDERAL INCOME TAXATION 25
3.1. Taxation of Corporations and Corporate Shareholders 25
3.2. Taxation of Partnerships and Corporate Partners 33
3.3. Corporation v. Partnership 35
SECTION 2: TAX PLANNING GOALS 39
1. AVOIDANCE AND MINIMIZATION OF FOREIGN WITHHOLDING TAXES 42
2. CLAIMING U.S. FOREIGN TAX CREDITS 45
2.1. Direct Credit 47
2.2. Indirect Credit 48
3. DEDUCTION OF EXPENSES 63
4. IMMEDIATE UTILIZATION OF LOSSES 64
SECTION 3: TAX PLANNING TOOLS 65
1. ROUTING OF INCOME 68
2. CONVERSION OF INCOME 68
3. CLASSIFICATION OF ENTITIES (CHECK THE BOX REGULATIONS) 70
3.1. Eligible Entities 71
3.2. Automatic Hybridization v. Election of Eligible Entities 73
3.3. Tax Treatment of Different Classifications 75
3.4. Anti Abusive Type Rules 77
SECTION 4: TAX PLANNING BARRIERS (SUBPART F) 83
1. PURPOSE AND TAX CONSEQUENCES 87
2. REQUIREMENTS 88
2.1. Definition: U.S. Shareholder 88
2.2. Definition: Controlled Foreign Corporation 89
2.3. Definition: Subpart F Income 90
2.4. Computational Rules with Mid Year Change of Ownership 103
2.5. Taxation of a Disposition of CFC Stock 103
3. IMPACTS FTCS 105
3.1. Capital Gains 106
3.2. Ordinary Income 107
4. CONCLUSION 108
SECTION 5: SPECIFIC TAX PLANNING TECHNIQUES 109
1. COUNTRY BY COUNTRY SYNOPSIS Ill
1.1. Austria Ill
1.2. Belgium 113
1.3. Denmark 114
1.4. France 118
1.5. Germany 120
1.6. Ireland 123
1.7. Luxembourg 125
1.8. The Netherlands 127
1.9. Spain 130
1.10. Switzerland 132
1.11. Summary Table 134
2. NEW LUXEMBOURG/U.S. INCOME TAX TREATY 139
3. DOUBLE DIP 141
3.1. Financing in a Luxembourg Holding Company Structure 141
3.2. Financing Through a German Double KG Structure 142
4. ACHIEVING FULL FTC BY ISSUING A HYBRID INSTRUMENT 144
4.1. Financing in a Dutch Holding Company Structure 144
4.2. Financing in a German Holding Company Structure 145
5. SHIFTING INCOME TO LOW TAX JURISDICTIONS 147
6. ACHIEVING TAX EXEMPT CAPITAL GAINS 149
7. NEW U.K. ONSHORE POOLING PROVISION 150
8. SPAIN AS A GATEWAY TO ARGENTINA 153
9. EU ENLARGEMENT 154
SECTION 6: FUTURE DEVELOPMENTS AND SUMMARY 157
1. THE DEPARTMENT OF THE TREASURY SUBPART F STUDY 159
1.1. Intention 159
1.2. Results 159
1.3. Options for Modification 162
1.4. Analysis 162
2. HARMFUL TAX COMPETITION 163
2.1. Pressure from the EU 163
2.2. Pressure from the OECD 164
2.3. Comparison of the Initiatives 165
3. EU INTERNAL MARKET WITHOUT TAX OBSTACLES AND EU COMPANY
TAXATION 166
4. EUROPEAN COMPANY (THE SO CALLED SOCIETAS EUROPAEA) 169
5. SUMMARY 173
REFERENCES 175
TABLE OF DOUBLE TAX TREATY LAW 216
TABLE OF TREASURY RULINGS 219
TABLE OF CASES 220
vi
MISCELLANEOUS 222
INDEX 229
vii
|
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| spelling | Dorfmueller, Pia Verfasser aut Tax planning for U.S. MNCS with EU holding companies goals, tools, barriers Pia Dorfmueller Tax planning for US multinational corporations with EU holding companies The Hague [u.a.] Kluwer Law International 2003 234 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Zugl.: Freiburg i. Br., Univ., Diss. Internationaal belastingrecht gtt Internationale ondernemingen gtt Multinationales Unternehmen Recht Steuer International business enterprises Taxation Law and legislation Europe International business enterprises Taxation Law and legislation United States Tax planning Europe Tax planning United States Steuerplanung (DE-588)4239913-0 gnd rswk-swf Steuer (DE-588)4057399-0 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Europa USA Europa (DE-588)4015701-5 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Europa (DE-588)4015701-5 g Multinationales Unternehmen (DE-588)4075092-9 s Steuer (DE-588)4057399-0 s DE-604 Steuerplanung (DE-588)4239913-0 s USA (DE-588)4078704-7 g HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010258056&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Dorfmueller, Pia Tax planning for U.S. MNCS with EU holding companies goals, tools, barriers Internationaal belastingrecht gtt Internationale ondernemingen gtt Multinationales Unternehmen Recht Steuer International business enterprises Taxation Law and legislation Europe International business enterprises Taxation Law and legislation United States Tax planning Europe Tax planning United States Steuerplanung (DE-588)4239913-0 gnd Steuer (DE-588)4057399-0 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
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| title | Tax planning for U.S. MNCS with EU holding companies goals, tools, barriers |
| title_alt | Tax planning for US multinational corporations with EU holding companies |
| title_auth | Tax planning for U.S. MNCS with EU holding companies goals, tools, barriers |
| title_exact_search | Tax planning for U.S. MNCS with EU holding companies goals, tools, barriers |
| title_full | Tax planning for U.S. MNCS with EU holding companies goals, tools, barriers Pia Dorfmueller |
| title_fullStr | Tax planning for U.S. MNCS with EU holding companies goals, tools, barriers Pia Dorfmueller |
| title_full_unstemmed | Tax planning for U.S. MNCS with EU holding companies goals, tools, barriers Pia Dorfmueller |
| title_short | Tax planning for U.S. MNCS with EU holding companies |
| title_sort | tax planning for u s mncs with eu holding companies goals tools barriers |
| title_sub | goals, tools, barriers |
| topic | Internationaal belastingrecht gtt Internationale ondernemingen gtt Multinationales Unternehmen Recht Steuer International business enterprises Taxation Law and legislation Europe International business enterprises Taxation Law and legislation United States Tax planning Europe Tax planning United States Steuerplanung (DE-588)4239913-0 gnd Steuer (DE-588)4057399-0 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| topic_facet | Internationaal belastingrecht Internationale ondernemingen Multinationales Unternehmen Recht Steuer International business enterprises Taxation Law and legislation Europe International business enterprises Taxation Law and legislation United States Tax planning Europe Tax planning United States Steuerplanung Europa USA Hochschulschrift |
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