Παρουσίαση/Προβολή

(MISC244) -  ΓΕΩΡΓΙΟΣ ΜΑΥΡΑΓΑΝΗΣ

Περιγραφή Μαθήματος

The course unit aims at introducing postgraduate students to the tax elements of investment decisions. To this end it covers topics such as corporate income tax systems and their integration with dividend income, tax treatment of interest, royalties and derivatives. Other topics of major interest in cross-border capital flows are considered, such as profit allocation between jurisdictions, transfer pricing, holding and offshore entities, and controlled foreign corporation rules. The course unit addresses the framework set by international or bilateral agreements, such as the European Union tax rules and the bilateral treaties for the avoidance of double taxation on the basis of the relevant OECD model. Special reference is made to the maritime industry, considering shipping taxation, and issues on the taxation of structures and investments the shipping industry usually makes from shipping profits.

Ημερομηνία δημιουργίας

Τρίτη, 2 Μαΐου 2017