Substance: Aligning international tax planning with today's business realities

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Tax planning is an integral part of the quest for stakeholder value; however, companies must ensure that their tax strategy is at all times aligned with business strategy and that sufficient ‘substance’ is present.

This book addresses exactly this need for the proper monitoring of economic substance in corporate structures (tax residence and beneficial ownership) and in operating models (profit allocation). It also considers the domestic tax rules in 44 countries around the globe and reviews how they interact with the OECD rules (double tax treaties, transfer pricing guidelines) and EU law.

To find out more about the book, authors and to order further copies, please visit our dedicated website on www.pwc.com/substance