use of the country’s roads, infrastructure, welfare system, financial incentive schemes, etc.). Most governments consider such strategies to be abusive because they deprive a country of tax revenue from a subsidiary while the subsidiary continues to impose economic burdens on the country due to its operating activities (e.g. When establishing contractual terms for cross-border transactions among related companies of an international enterprise, sometimes, firms can engage in strategies that have no underlying economic basis and are adopted purely for tax reduction.
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