International Tax Law and Profit Repatriation Strategies for Investments in Foreign Subsidiaries

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dc.bibliographicCitation.firstPage21
dc.bibliographicCitation.issue1
dc.bibliographicCitation.lastPage36
dc.bibliographicCitation.volume46
dc.contributor.authorKollruss, Thomas
dc.date.accessioned2025-08-27T15:02:39Z
dc.date.available2025-08-27T15:02:39Z
dc.date.issued2024
dc.date.updated2025-07-02T05:55:53Z
dc.description.abstractThis study is assigned to international tax law. It elaborates on various innovative strategies for tax-optimized profit repatriation from foreign subsidiaries. As an example, the analysis is carried out against the background of the country constellation USA/European Union. However, the results and strategies can be applied to other country constellations. The elaboration of profit repatriation strategies solves a significant taxation problem for investments in foreign subsidiaries, namely the incurrence of withholding tax in the subsidiary's foreign country of residence. At the same time, a contribution is made to expanding the literature. Tax effective profit repatriation strategies regarding investments in foreign subsidiaries have hardly been derived and discussed in the literature.
dc.description.sponsorshipOpen Access funding enabled and organized by Projekt DEAL.
dc.description.sponsorshipIU Internationale Hochschule GmbH (5072)
dc.identifier.doi10.1007/s10991-024-09368-8
dc.identifier.urihttp://resolver.sub.uni-goettingen.de/purl?fidaac-11858/3640
dc.language.isoeng
dc.relation.issn0144-932X
dc.relation.journalLiverpool Law Review
dc.rightsCC BY 4.0
dc.subject.ddcddc:340
dc.subject.fieldamericanstudies
dc.subject.fieldlaw
dc.subject.fieldeconomics
dc.titleInternational Tax Law and Profit Repatriation Strategies for Investments in Foreign Subsidiariesen
dc.typearticle
dc.type.versionpublishedVersion
dspace.entity.typePublication

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