Company Shareholder Taxation:: Under the classical or separate system of taxation, the company's profits are taxed without any distinction between distributed and undistributed profits. The after-tax profits are taxed again in the hands of the shareholders (corporate or individual) when paid as dividends. As a result, the same profits are taxed twice: first at the corporate level and again when [...]
In this article we will discuss about International Tax Structures:- 1. Introduction to International Tax Structures 2. Examples of Tax-beneficial Structures 3. Forms of Business Entity 4. Financing of Overseas Entities. Introduction to International Tax Structures: Global tax management (e.g., planning) provides an opportunity to develop cross-border tax strategies to optimise global tax liabilities while adhering to all applicable laws. [...]
In this article we will discuss about:- 1. Conversion of a Foreign Branch to a Foreign Subsidiary 2. Repatriation of Profits 3. Liquidation of Companies 4. Cross-border Leasing 5. Foreign Direct Investment. Contents: Conversion of a Foreign Branch to a Foreign Subsidiary Repatriation of Profits Liquidation of Companies Cross-border Leasing Foreign Direct Investment 1. Conversion of a Foreign Branch to [...]