| Description |
1 online resource (144 p.) |
| Series |
Management for Professionals |
|
Management for professionals.
|
| Contents |
Intro -- 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 |
|
Permanent 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 |
|
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 -- 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 |
|
Corporate 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 |
| Summary |
Recent 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 |
| Bibliography |
Includes bibliographical references |
| Notes |
Print version record |
| Subject |
International business enterprises -- Taxation.
|
|
International business enterprises -- Finance
|
|
International business enterprises -- Finance
|
|
International business enterprises -- Taxation
|
| Form |
Electronic book
|
| ISBN |
9783031392405 |
|
303139240X |
|
