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008			231011s2023 sz | s |||| 0|eng d
020			_a9783031392405
024	7		_a10.1007/978-3-031-39240-5 _2doi
040			_aES-VaUEC _bspa _cES-VaUEC
050	0	4	_aHF5681.T3 _b2024
050	0	4	_aK4542 _b2024
100	1		_aSolbach, Manuel C. _eautor _4aut _4http://id.loc.gov/vocabulary/relators/aut
245	0	0	_aInternational Business Transactions and Taxation: _bPractical Guidance and Framework for Executives _cby Manuel C Solbach
250			_a1st ed 2023
264		1	_aCham _c2023 _bSpringer International Publishing
300	0	0	_a1 recurso en línea
336			_atexto _btxt _2rdacontent
337			_aelectrónico _bc _2rdamedia
338			_arecurso electrónico _bcr _2rdacarrier
490	0		_aManagement for Professionals, _x2192-810X
505	0		_a1. Introduction -- 2. International Taxation and Transactional Models -- 3. Business Strategy and Transactional Models -- 4. Direct Business -- 5. Merchandize Business -- 6. Agency Business -- 7. Conclusion.
520			_aRecent developments in the taxation of international enterprises are driven by the Organisation for Economic Co-operation and Development (OECD) of the Base Erosion and Profit Shifting (BEPS) initiative and have contributed to increase attention in practice, especially of large enterprises, resulting in different routes of action. This book provides a comprehensive overview of international business transactions at the customer interface with a focus on the specific role and tasks of the functions within a company. Three basic transactional models are introduced and analyzed, particularly to what extent they induce an international tax risk to the enterprise, in order to explore meaningful choices for action. The book inspires experienced practitioners as well as young professionals with or without formal business education to think beyond the context of their own experience and to define, implement and monitor tax-compliant transactional processes in their respective business. Individuals in companies are sensitized for compliance to these business processes resulting in a reduction of a hidden or frequently neglected, but significant tax risk. This book helps executives and managers create a shared understanding on international business transactions and facilitate detailed cross-functional discussions.
830		0	_aManagement for Professionals, _x2192-810X
856	4	0	_uhttps://go.openathens.net/redirector/universidadeuropea.es?url=https://doi.org/10.1007/978-3-031-39240-5 _zAcceso a este recurso digital (usuarios Universidad Europea de Valencia)
912			_aZDB-2-BUM
912			_aZDB-2-SXBM
942			_2lcc _cLE
988			_aSpringer_Business_2023
999			_c238723 _d238723