Cargando…
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...
| Autor principal: | |
|---|---|
| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Elsevier
2023
|
| Materias: | |
| 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 |