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Company taxation in the Asia-Pacific Region, India, and Russia / Dieter Endres, Clemens Fuest, Christoph Spengel
Heidelberg : Springer, 2010
xx, 83 pages. : illustrations ; 24 cm.
Ký hiệu phân loại (DDC): 336.2
This book provides an overview and extensive analysis of company taxation in the Asia-Pacific region, India and Russia. It presents the rates, definitions of taxable income and the available tax incentives. It reviews 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
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