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

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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Bibliographic Details
Main Author: Thomas Kollruss
Format: Article
Language:English
Published: Elsevier 2023-06-01
Series:Heliyon
Subjects:
Taxation
International tax management
International mergers
MNCs
Tax optimization
Strategy
Online Access:http://www.sciencedirect.com/science/article/pii/S2405844023039208

Internet

http://www.sciencedirect.com/science/article/pii/S2405844023039208

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