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Taxing Multinationals: Preventing tax base erosion through the reform of cross-border intercompany deductions, ATTA Doctoral Series, vol. 7 by Ann Kayis-Kumar (Lecturer in the School of Taxation and Business Law, Lecturer in the School of Taxation and Business Law, University of New South Wales, Australia) at Abbey's Bookshop,
Taxing Multinationals: Preventing tax base erosion through the reform of cross-border intercompany deductions,...
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Ann Kayis-Kumar (Lecturer in the School of Taxation and Business Law, Lecturer in the School of Taxation and Business Law, University of New South Wales, Australia)

Taxing Multinationals

Preventing tax base erosion through the reform of cross-border intercompany deductions, ATTA...

Ann Kayis-Kumar (Lecturer in the School of Taxation and Business Law, Lecturer in the School of Taxation and Business Law, University of New South Wales, Australia)

$136.95

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English
OUP Australia and New Zealand
20 March 2019
Taxation; Financial services law & regulation; Torts Law
The rise of multinationals and their ability to engage in sophisticated cross-border tax planning have governments and policymakers struggling to deal with the implications. Currently, governments commonly utilise corporate interest limitation rules since they are widely perceived as an anti-avoidance mechanism that limits tax base erosion. Despite this perception, the legal basis for these rules does not reconcile with the economic basis because they present only imperfect solutions to the problem of the ‘debt bias’.

Taxing Multinationals considers whether equalising the tax deductibility of fungible intercompany funding activities would minimise opportunities for cross-border tax planning by multinationals. It approaches the issue of thin capitalisation by conceptualising the cross-border debt bias as the ‘disease’ and thin capitalisation as merely the ‘symptom’. It then explores whether the ‘disease’ would be better addressed by retaining interest limitation rules in their current form or if an alternative reform would be more effective.
By:  
Imprint:   OUP Australia and New Zealand
Country of Publication:   Australia
Dimensions:   Height: 240mm,  Width: 160mm,  Spine: 18mm
Weight:   1g
ISBN:   9780190319311
ISBN 10:   0190319313
Pages:   260
Publication Date:  
Audience:   Professional and scholarly ,  College/higher education ,  Undergraduate ,  Primary
Format:   Paperback
Publisher's Status:   Active

Ann Kayis-Kumar is a Lecturer in the School of Taxation and Business Law at UNSW.

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