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Fundamentals of International Tax Planning

In: International Company Taxation

Author

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  • Ulrich Schreiber

    (University of Mannheim)

Abstract

If investments have already been decided upon, ex-post tax planning may reduce the tax payments and may increase the investments net cash flows. It is worth engaging in ex-post tax planning if the additional net cash flow exceeds the additional costs, e. g. costs of evaluating alternative tax designs, costs of tax consultancy and costs of legal advice. By contrast to ex-post tax planning, ex-ante tax planning may impact on investment and financing decisions, thereby increasing a company’s after-tax cash flow. Cash flow is an important determinant of investment decisions. If external financing in terms of debt financing and equity financing is restricted, the cash flow generated by the company is the main source of finance (self-financing).

Suggested Citation

  • Ulrich Schreiber, 2013. "Fundamentals of International Tax Planning," Springer Texts in Business and Economics, in: International Company Taxation, edition 127, chapter 2, pages 27-50, Springer.
    • Handle: RePEc:spr:sptchp:978-3-642-36306-1_2
    DOI: 10.1007/978-3-642-36306-1_2
    as

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