Company Taxation in the Asia-Pacific Region, India, and Russia

  • Dieter Endres
  • Clemens Fuest
  • Christoph Spengel

Table of contents

  1. Front Matter
    Pages i-xx
  2. Dieter Endres, Clemens Fuest, Christoph Spengel
    Pages 1-2
  3. Dieter Endres, Clemens Fuest, Christoph Spengel
    Pages 3-14
  4. Dieter Endres, Clemens Fuest, Christoph Spengel
    Pages 15-32
  5. Dieter Endres, Clemens Fuest, Christoph Spengel
    Pages 33-54
  6. Dieter Endres, Clemens Fuest, Christoph Spengel
    Pages 55-62
  7. Dieter Endres, Clemens Fuest, Christoph Spengel
    Pages 63-75
  8. Back Matter
    Pages 77-83

About this book

Introduction

The Asian-Pacific countries as well as India and Russia offer multinational companies all the benefits of booming economies in a world of recession. However, the investor must be aware of the tax regime under which he will operate. This survey presents the rates, definitions of taxable income and the incentives available in a complete, yet concise form. It goes on to review tax minimisation strategies and concludes with a comparison of the overall tax burdens for investors in each country derived from the Devereux/Griffith formulae – a methodology well known within the EU, but applied to this region for the first time.

Keywords

Corporate Income Tax International Comparisons of Effective Tax Burdens International Tax Planning Strategies tax competition taxation

Editors and affiliations

  • Dieter Endres
    • 1
  • Clemens Fuest
    • 2
  • Christoph Spengel
    • 3
  1. 1.PricewaterhouseCoopers AGFrankfurtGermany
  2. 2., Said Business SchoolUniversity of OxfordOxfordUnited Kingdom
  3. 3.Zentrum für Europäische, WirtschaftsforschungUniversität MannheimMannheimGermany

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-642-12217-0
  • Copyright Information Springer-Verlag Berlin Heidelberg 2010
  • Publisher Name Springer, Berlin, Heidelberg
  • eBook Packages Humanities, Social Sciences and Law
  • Print ISBN 978-3-642-12216-3
  • Online ISBN 978-3-642-12217-0
  • About this book