This book highlights the main tax issues that arise when business restructurings take place. It provides fundamental information about the drivers of business restructurings and business models, examines the application of Art. 9 of the OECD Model Convention, and considers not only the direct tax issues in business restructuring, but also VAT and customs duties. It gives practical insights into the tax accounting treatment of business restructurings, OECD work in progress and the effect of the EU tax system, and includes a case study concerning the restructuring of a manufacturing operation, which is analysed from the perspective of key industrial jurisdictions, along with an examination of current practice.
Chapter 11 Reorganizations
危机与振兴: 迎接组织变革的挑战
Regional Arrangements to Borrow: A Scheme for Preventing Future Asian Liquidity Crises
本书从理论和实际出发,在进行大量重组案例分析的基础上,总结企业和行业重组的规律,研究了市场结构和产业技术经济特征对企业重组效率的影响等内容。
Already a classic, this international bestseller has now been updated for the new economy Hammer and Champy helped to create, describing how the radical redesign of a company's processes, organisation and culture can improve performance.
La crisis que no va a desaparecer -- Reingeniería : el camino del cambio -- Reconstrucción de los procesos -- El nuevo mundo del trabajo -- El papel capacitador de la informática -- Quién va a rediseñar?
改造企業: 再生策略的藍本
Ce que la division du travail a fait, le Reengineering doit le défaire.
Written by Jeff Gothelf, the co-author of the award-winning Lean UX and Sense & Respond, the tactics in this book draw on Jeff's years of practice as a team leader and coach in companies ranging from small high-growth startups to large ...
Whole System Architecture: Beyond Reengineering : Designing the High Performance Organization