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The Resource Conceptual problems of the corporate tax : Swiss-US comparative analysis

Conceptual problems of the corporate tax : Swiss-US comparative analysis

Label
Conceptual problems of the corporate tax : Swiss-US comparative analysis
Title
Conceptual problems of the corporate tax : Swiss-US comparative analysis
Creator
Subject
Language
eng
Summary
This book analyses the conceptual difficulties in defining a corporate taxpayer. In particular, it demonstrates that an optimal definition of a taxable corporation does not exist. An entity that is taxed as a corporation in a certain country may be considered a flow-through vehicle in another jurisdiction. This entity classification mismatch creates infamous cross-border complications, giving rise to hybrid entities that may lead to either double taxation or the creation of "homeless income". This impossibility to define a corporate taxpayer in a satisfactory manner relates to deeper corporate tax problems, which are explored further in this book. It guides the reader through the historical development of corporate taxation, with specific emphasis on the concepts of economic double taxation and the ability to pay. The author also presents contemporary economic and philosophical approaches to corporate taxation. For instance, the research on the economic incidence of corporate tax shows that corporations shift their tax burdens onto various groups of persons that cannot always be precisely identified. Can a tax be considered legitimate when its bearers cannot be clearly established? Analysing fundamental taxation principles, this book argues that the mechanisms of contemporary corporate tax are very far away from producing their initially intended effect, i.e. affecting mainly - or only - shareholders
http://library.link/vocab/creatorName
Lideikyte Huber, G
Geographic coverage
  • Europe
  • North America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • corporate income tax
  • taxpayer
  • tax system
  • entity classification
  • hybrid entity
  • double taxation
  • base erosion
  • shareholder
Label
Conceptual problems of the corporate tax : Swiss-US comparative analysis
Instantiates
Publication
Extent
xiv, 359 p.
Isbn
9789087225155
Isbn Type
(eBook, PDF)
Label
Conceptual problems of the corporate tax : Swiss-US comparative analysis
Publication
Extent
xiv, 359 p.
Isbn
9789087225155
Isbn Type
(eBook, PDF)

Library Locations

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      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
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