Name: The competitiveness of nations in the globalized world (en Inglés)
Price: 71760.00 CLP
Availability: InStock
Author: Birckholz Da Silva, Brenno
ISBN: 9786205984680

portada The competitiveness of nations in the globalized world (en Inglés)

Formato

Libro Físico

Autor

Brenno Birckholz Da Silva

Editorial

Our Knowledge Publishing

Idioma

Inglés

N° páginas

Encuadernación

Tapa Blanda

Dimensiones

22.9 x 15.2 x 0.3 cm

Peso

0.09 kg.

ISBN13

9786205984680

Categorías

Derecho internacional

The competitiveness of nations in the globalized world (en Inglés)

Brenno Birckholz Da Silva (Autor) · Our Knowledge Publishing · Tapa Blanda

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Origen: Estados Unidos (Costos de importación incluídos en el precio)

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Reseña del libro "The competitiveness of nations in the globalized world (en Inglés)"

In the field of international taxation, it is assumed that CFC rules generally lead to an effective increase in the costs of capital. Although the existence of correlative effects between the anti-avoidance legislation CFC rules and the artificial modulation of the decisional behavior of investors is undeniable, the direction of this behavior has demonstrated specific parameters in the recent econometric analysis, insofar as a conjunction of variables, harmonized to the standards of different CFC rules, in its different parameters, have been considered. From a behaviourist point of view, this ratifies the conclusion, of that this legislation is effectively combative to the artificial detour of profits abroad. It further demonstrates the potential readjustment of multinational financial engineering to new tax-limit parameters in low-tax jurisdictions ("tax trigger"). Finally, it reveals that distinct CFC rules can generate similarly distinct outcomes, influencing the economic-rational behavior of agents in varying modulations and perspectives.