Optimized profit repatriation in multinational enterprises through cross-border change of legal form and international tax management

This article shows for the first time that the cross-border change of legal form can be used for tax-optimized profit repatriation. By means of a cross-border change of legal form of the foreign EU corporation prior to distribution into another foreign EU corporation with subsequent dividend distrib...

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Detalles Bibliográficos
Autor principal: Kollruss, Thomas
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Elsevier 2023
Materias:
Research Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10272311/
https://www.ncbi.nlm.nih.gov/pubmed/37332972
http://dx.doi.org/10.1016/j.heliyon.2023.e16713

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10272311/
https://www.ncbi.nlm.nih.gov/pubmed/37332972
http://dx.doi.org/10.1016/j.heliyon.2023.e16713

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