Authored by Dr. Dieter Endres, Senior Tax Partner PwC Germany et al., provides investors with an overview and extensive analysis of company taxation in the Asia-Pacific region, India, and Russia. The study 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.

In 2005, PwC’s EU Direct Tax Group and the European Federation for Retirement Provision lodged complaints with the EC for the discriminatory taxation of dividend and interest payments to foreign EU pension funds by some EU countries. This paper discusses some of the more promising developments that have occurred as a result of this initiative.

Organised in a way that systematically mirrors the actual life cycle of IP rights, Mastering the intellectual property life cycle offers compelling insights from tax and legal points of view, as well as an accounting perspective.

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Substance 2.0 discusses why and how to monitor your economic substance in the context of corporate structures and in the context of operating models, with a strong focus on permanent establishment