TY - BOOK AU - Endres,Dieter AU - Fuest,Clemens AU - Spengel,Christoph ED - SpringerLink (Online service) TI - Company Taxation in the Asia-Pacific Region, India, and Russia SN - 9783642122170 AV - K7000-7720.22 U1 - 340.9 23 PY - 2010/// CY - Berlin, Heidelberg PB - Springer Berlin Heidelberg, Imprint: Springer KW - Law KW - Private International Law, International & Foreign Law, Comparative Law KW - Business Taxation/Tax Law KW - International Economic Law, Trade Law N1 - Motivation for and Structure of the Study -- Company Taxation Regimes in the Asia-Pacific Region, India, and Russia -- The Effective Tax Burden on Domestic and Cross-Border Investments in the Asia-Pacific Region -- Tax Incentives in the Asia-Pacific Region -- Tax Planning Strategies -- Corporate Taxation and Foreign Direct Investment Flows N2 - The Asian-Pacific countries as well as India and Russia offer multinational companies all the benefits of booming economies in a world of recession. However, the investor must be aware of the tax regime under which he will operate. This survey presents the rates, definitions of taxable income and the incentives available in a complete, yet concise form. It goes on to review tax minimisation strategies and concludes with a comparison of the overall tax burdens for investors in each country derived from the Devereux/Griffith formulae – a methodology well known within the EU, but applied to this region for the first time UR - http://148.231.10.114:2048/login?url=http://link.springer.com/book/10.1007/978-3-642-12217-0 ER -