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The Resource Corporate tax law: structure, policy and practice

Corporate tax law: structure, policy and practice

Label
Corporate tax law: structure, policy and practice
Title
Corporate tax law: structure, policy and practice
Creator
Subject
Language
eng
Summary
This book provides a comprehensive and comparative analysis of corporate tax systems. It uses a conceptual framework to illustrate and analyse the many difficult issues corporations pose. It focuses on structural defects and how they are addressed in practice. The framework is enhanced by the examination of a large body of legal rules and practical considerations which demonstrate how corporate tax systems work in practice. The book discusses (I) taxation of corporate income tax when derived, (II) taxation of corporate income when distributed, (III) taxation of corporate income: international aspects, (IV) creating share interests, (V) transferring share interests, (VI) terminating share interests, (VII) varying share interests and (VIII) dividend and capital stripping and value shifting
http://library.link/vocab/creatorName
Harris, P.A
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Cambridge tax law series
http://library.link/vocab/subjectName
  • corporate income tax
  • entity classification
  • transfer pricing
  • group treatment
  • loss relief
  • tax rate
  • shares
  • transfer of shares
  • dividend
  • capital gains
  • residence
  • dividend stripping
  • value shifting
Label
Corporate tax law: structure, policy and practice
Instantiates
Publication
Extent
li, 597 p.
Isbn
9781107033535
Label
Corporate tax law: structure, policy and practice
Publication
Extent
li, 597 p.
Isbn
9781107033535

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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