International Company Taxation

  • Ulrich Schreiber
Part of the Springer Texts in Business and Economics book series (STBE)


Taxpayers organize their economic activities in different legal forms, most notably sole proprietorships, partnerships and corporations. Civil law distinguishes between natural persons and legal persons. Sole proprietors are always natural persons, whereas the legal status of organizations depends on their corporate form. Partnerships, as a rule, have a limited legal personality. They can contract in the name of the partnership with third parties and the partners. The legal existence of a partnership may cease on a change of partners. By contrast, company law accords corporations full legal personality. A corporation, represented by its directors, can contract with third parties as well as with its own shareholders. The legal existence of a corporation is unaffected by a change in ownership of the shares. Some countries regard partnerships as companies with full legal personality (legal persons). Natural persons, partnerships and corporations may act as shareholders of corporations and partners of partnerships.


Source Country Transfer Price Generally Accepted Accounting Principle Double Taxation Group Taxation 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

Reading List Chapter 1

  1. Amatucci, Andrea: International Tax Law, Alphen aan den Rijn, 2006.Google Scholar
  2. Ault, Huge J.; Arnold, Brian, J.: Comparative Income Taxation. A Structural Analysis, 3rd Edition. Alphen aan den Rijn, 2010.Google Scholar
  3. Avery Jones, John F.: Avoiding Double Taxation: Credit versus Exemption - the Origins, in: Bulletin for International Taxation 2012, pp. 67-76.Google Scholar
  4. Bittker, Boris I.; Eustice, James S.; Goldstein, Gersham: Federal Income Taxation of Corporation and Shareholders, 7th ed., Warren Gorham & Lamont, New York, 2000.Google Scholar
  5. Endres, Dieter; Oestreicher, Andreas; Scheffler, Wolfram; Spengel, Christoph et al.: The Determination of Corporate Taxable Income in the EU Member States, Kluwer Law International, Alphen aan den Rijn, 2007.Google Scholar
  6. Endres, Dieter; Spengel, Christoph; Brunsbach, Stefan; Miles, Andrew: Unternehmensbesteuerung in Deutschland, Corporate Taxation in Germany, 3rd ed., Düsseldorf, 2012.Google Scholar
  7. Federal Ministry of Finance, Bundesministerium der Finanzen, Die wichtigsten Steuern im internationalen Vergleich, Berlin, 2012.Google Scholar
  8. Finnerty, Chris; Merks, Paulus; Petriccione, Mario; Russo, Raffaele: Fundamentals of International Tax Planning, Amsterdam, 2007.Google Scholar
  9. Haig, Robert M.: The Concept of Income: Economic and Legal Aspects, in: Haig, Robert M.: The Federal Income Tax, New York, 1921.Google Scholar
  10. IBFD: Taxation of Companies in Europe, Amsterdam, 2009.Google Scholar
  11. Jacobs, Otto H.; Endres, Dieter; Spengel, Christoph (eds.): Internationale Unternehmensbesteuerung, 7th ed., München, 2011.Google Scholar
  12. Lang, Michael: Introduction to the Law of Double Taxation Conventions, Vienna, 2010.Google Scholar
  13. Lang, Michael; Aigner, Hans-Jörgen; Scheuerle, Ulrich; Stefaner, Markus: CFC Legislation – Domestic Provisions, Tax Treaties and EC Law, Vienna, 2004.Google Scholar
  14. Lodin, Sven-Olof; Gammie, Malcolm: Home State Taxation, Amsterdam, 2001.Google Scholar
  15. Luckhaupt, Hagen; Overesch, Michael; Schreiber, Ulrich: The OECD Approach to Transfer Pricing. A Critical Assessment and Proposal, in: MPI Studies in Tax Law and Public Finance 1, Fundamentals of International Transfer Pricing in Law and Economics, Schön, Wolfgang; Konrad, Kai A. (eds.), München, 2012, S. 91-121.Google Scholar
  16. Lüdicke, Jürgen: Exemption and Tax Credit in German Tax Treaties – Policy and Reality, in Bulletin for International Taxation 2010, pp. 609-619.Google Scholar
  17. Miller, Angharad; Oats, Lynne: Principles of International Taxation, West Sussex, 2009.Google Scholar
  18. OECD: International Tax Avoidance and Evasion – Four Related Studies, Paris, 1987.Google Scholar
  19. OECD: Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010, Paris, 2010.Google Scholar
  20. OECD: Model Tax Convention on Income and Capital, Paris, 2010.Google Scholar
  21. Oestreicher, Andreas; Spengel, Christoph: Tax Harmonization in Europe: The Determination of Corporate Taxable Income in the Member States, in: European Taxation 2007, pp. 437-451.Google Scholar
  22. Spengel, Christoph; Oestreicher, Andreas; Koch, Reinald: How to Reform Taxation of Corporate Groups in Europe, in: World Tax Journal 2011, pp. 5-38.Google Scholar
  23. Terra, Ben J.M.; Wattel, Peter J.: European Tax Law, 5th Edition, Alphen aan den Rijn, 2008.Google Scholar
  24. van Boeijen-Ostaszewska, Ola; Schellekens, Marnix (eds.): European Tax Handbook 2012, Amsterdam, 2012.Google Scholar
  25. Vermeend, Willem; Van der Ploeg, Rick; Timmer; Jan Willem: Taxes and the Economy 2008, Cheltenham.Google Scholar
  26. Vogel, Klaus: Klaus Vogel on Double Taxation Conventions, 3rd ed., London, 1997.Google Scholar

Copyright information

© Springer-Verlag Berlin Heidelberg 2013

Authors and Affiliations

  • Ulrich Schreiber
    • 1
  1. 1.Business SchoolUniversity of MannheimMannheimGermany

Personalised recommendations