International Tax Planning

Derek F. Channon and Michael Jalland
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Derek F. Channon: Manchester Business School
Michael Jalland: Manchester Business School

Chapter 6 in Multinational Strategic Planning, 1978, pp 150-174 from Palgrave Macmillan

Abstract: Abstract The planning of the international tax position in the MNC has become a vital factor in investment decisions, capital structure, working capital management and overall corporate profitability. Tax planning is an extremely complex management task since the rules are constantly changing. It is not possible therefore in this chapter to cover the subject in detail since the topic is too large and the results would be obsolescent almost as they were written. Rather the intention is to examine briefly the main mechanisms used for tax reduction and to illustrate the effects of some of these. Detailed considerations for the individual corporation must be developed on a unique basis, to meet the specific strategic needs and objectives of the enterprise concerned.

Keywords: Capital Gain; Transfer Price; Interest Payment; Royalty Payment; Permanent Establishment (search for similar items in EconPapers)
Date: 1978
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-02855-9_6

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DOI: 10.1007/978-1-349-02855-9_6

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