The Resource Policy forum: Taxation of corporate groups - lessons from the United States

Policy forum: Taxation of corporate groups - lessons from the United States

Label
Policy forum: Taxation of corporate groups - lessons from the United States
Title
Policy forum: Taxation of corporate groups - lessons from the United States
Creator
Subject
Language
eng
Summary
This article describes some of the experiences of the United States with its consolidated returns regime that may be instructive to the contemporary Canadian discourse. It briefly reviews the regime's origins, the major reforms, and the primary features of the current rules. It analyses the interaction between the federal income tax and states' corporate income tax rules as they pertain to group reporting. Finally, it explores some of the international tax implications of US consolidated returns, highlighting recent reform and the complexity of issues that this regime presents and faces in the current global business environment
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 59 (2011),
http://library.link/vocab/creatorName
Brauner, Y
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • federal income tax
  • corporate income tax
  • state tax
  • group treatment
Label
Policy forum: Taxation of corporate groups - lessons from the United States
Instantiates
Publication
Label
Policy forum: Taxation of corporate groups - lessons from the United States
Publication

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