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001482390 001__ 1482390
001482390 003__ OCoLC
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001482390 019__ $$a1402811215
001482390 020__ $$a9783031392405$$q(electronic bk.)
001482390 020__ $$a303139240X$$q(electronic bk.)
001482390 020__ $$z3031392396
001482390 020__ $$z9783031392399
001482390 0247_ $$a10.1007/978-3-031-39240-5$$2doi
001482390 035__ $$aSP(OCoLC)1402816282
001482390 040__ $$aEBLCP$$beng$$cEBLCP$$dYDX$$dGW5XE$$dYDX$$dOCLCO$$dOCLCF
001482390 049__ $$aISEA
001482390 050_4 $$aHD2753.A3$$bS65 2023
001482390 08204 $$a336.2/07$$223/eng/20231023
001482390 1001_ $$aSolbach, Manuel C.
001482390 24510 $$aInternational business transactions and taxation :$$bpractical guidance and framework for executives /$$cManuel C. Solbach.
001482390 260__ $$aCham :$$bSpringer,$$c2023.
001482390 300__ $$a1 online resource (144 p.).
001482390 4901_ $$aManagement for Professionals
001482390 504__ $$aIncludes bibliographical references.
001482390 5050_ $$aIntro -- Foreword -- Preface -- Acknowledgments -- About the Book -- Contents -- About the Author -- Abbreviations -- 1: Introduction -- 2: International Taxation and Transactional Models -- OECD Triggers Attention to Transactional Models -- First Approach to Transactional Models -- The "Phantom" of Permanent Establishments -- Managing a Permanent Establishment -- Changing Transactional Models -- 3: Business Strategy and Transactional Models -- Market-Driven Business Strategy -- Synthesis: Triggers for Permanent Establishments -- Permanent Establishments and Physical Distribution
001482390 5058_ $$aPermanent Establishments and Customer Acquisition -- Risk-Balanced Choice of Transactional Models -- 4: Direct Business -- Definition -- Basic Model -- Variations of the Basic Direct Business Transactions -- Functional Considerations for Implementation -- Business Management: Marketing and Sales -- Legal -- Finance and Taxes -- Regulatory and Trade Control -- Supply Chain Management -- IT and Master Data -- HR and Leadership -- Summary of Implications for Vendor and Customer -- 5: Merchandize Business -- Definition -- Basic Model -- Variations of the Basic Merchandize Business Transactions
001482390 5058_ $$aFunctional Considerations for Implementation -- Business Management: Marketing and Sales -- Legal -- Finance and Taxes -- Regulatory and Trade Control -- Supply Chain Management -- IT and Master Data -- HR and Leadership -- Summary of Implications for Vendor and Customer -- 6: Agency Business -- Definition -- Basic Model: Internal Agents - Addressed by OECD BEPS -- Basic Model: External Agents -- Variations of the Basic Agency Business Transactions -- Functional Considerations for Implementation -- Business Management: Marketing and Sales -- HR and Leadership
001482390 5058_ $$aCorporate Taxes at Principal and Agent -- Remaining Functions Operate as in Direct Business -- Summary of Implications for Vendor and Customer -- 7: Conclusion -- Choosing and Running Transactional Models -- Switching Transactional Models -- Ten Commandments: Key Takeaways -- Appendix: The Bosch Case -- What Happened? -- The Consequences -- What Can We Learn from Bosch Case for International Business Transactions? -- Glossary -- References and Further Reading -- Further Reading
001482390 506__ $$aAccess limited to authorized users.
001482390 520__ $$aRecent developments in the taxation of international enterprises are driven by the Organisation for Economic Co-operation and Development (OECD) of the Base Erosion and Profit Shifting (BEPS) initiative and have contributed to increase attention in practice, especially of large enterprises, resulting in different routes of action. This book provides a comprehensive overview of international business transactions at the customer interface with a focus on the specific role and tasks of the functions within a company. Three basic transactional models are introduced and analyzed, particularly to what extent they induce an international tax risk to the enterprise, in order to explore meaningful choices for action. The book inspires experienced practitioners as well as young professionals with or without formal business education to think beyond the context of their own experience and to define, implement and monitor tax-compliant transactional processes in their respective business. Individuals in companies are sensitized for compliance to these business processes resulting in a reduction of a hidden or frequently neglected, but significant tax risk. This book helps executives and managers create a shared understanding on international business transactions and facilitate detailed cross-functional discussions.
001482390 588__ $$aDescription based on print version record.
001482390 650_0 $$aInternational business enterprises$$xTaxation.
001482390 650_0 $$aInternational business enterprises$$xFinance.
001482390 650_6 $$aEntreprises multinationales$$xImpôts.
001482390 650_6 $$aEntreprises multinationales$$xFinances.
001482390 655_0 $$aElectronic books.
001482390 77608 $$iPrint version:$$aSolbach, Manuel C.$$tInternational Business Transactions and Taxation$$dCham : Springer International Publishing AG,c2023$$z9783031392399
001482390 830_0 $$aManagement for professionals.
001482390 852__ $$bebk
001482390 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-031-39240-5$$zOnline Access$$91397441.1
001482390 909CO $$ooai:library.usi.edu:1482390$$pGLOBAL_SET
001482390 980__ $$aBIB
001482390 980__ $$aEBOOK
001482390 982__ $$aEbook
001482390 983__ $$aOnline
001482390 994__ $$a92$$bISE