Recent developments in the taxation of international enterprises

Driven by the Organisation for Economic Co-operation and Development (OECD) of the Base Erosion and Profit Shifting (BEPS) initiative, recent developments have contributed to increased attention in practice, especially among large enterprises, resulting in different routes of action.

Overview of the book

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.

Target audience and purpose

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.

Benefits of the book

This book helps executives and managers create a shared understanding of international business transactions and facilitate detailed cross-functional discussions.