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Repatriation of corporate profits and the related taxation has been a controversial issue in the field of international business for a long time. After all, numerous of multinational corporations have made headlines for keeping a huge fraction of their income in low-tax jurisdictions. This book aims to provide a theoretical background, but also analyze the practical implications on the corporate world.

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Pölzleithner, Peter
Peter Pölzleithner works at a tax associate at Pölzleithner WT KG. The book is based on his Master Thesis at Vienna University of Economics and Business in the subject "Accounting and Finance". The book is dedicated to his parents (Petra and Josef) and his fiancee (Selin)!

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