Παρουσίαση/Προβολή

(MISC324) -  Nikolaos Karampinis

Περιγραφή Μαθήματος

This course introduces the fundamental tax concepts that are necessary for global investment decisions. The evaluation of alternative tax jurisdictions adopts a full-cost approach where both explicit and implicit taxes are considered. Specific tax issues that influence investment decisions are covered, such as: sources of taxable income, residency, permanent establishment, tax treaties, credit system of tax relief, transfer pricing, tax heavens, tax loopholes, controlled entities, and dividends from subsidiaries.

All topics are examined with an international perspective but still in line with European Union tax treaties and OECD tax model. Special reference is made to the maritime industry and its unique tax treatment.

Ημερομηνία δημιουργίας

Τρίτη, 28 Απριλίου 2020