The Resource Policy forum: Taxation of corporate groups - lessons from the United States
Policy forum: Taxation of corporate groups - lessons from the United States
Resource Information
The item Policy forum: Taxation of corporate groups - lessons from the United States represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Policy forum: Taxation of corporate groups - lessons from the United States represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Policy forum: Taxation of corporate groups - lessons from the United States
- Title
- Policy forum: Taxation of corporate groups - lessons from the United States
- 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
- Label
- Policy forum: Taxation of corporate groups - lessons from the United States
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Policy-forum-Taxation-of-corporate-groups--/EGr2-oOTo7g/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Policy-forum-Taxation-of-corporate-groups--/EGr2-oOTo7g/">Policy forum: Taxation of corporate groups - lessons from the United States</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Policy-forum-Taxation-of-corporate-groups--/EGr2-oOTo7g/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Policy-forum-Taxation-of-corporate-groups--/EGr2-oOTo7g/">Policy forum: Taxation of corporate groups - lessons from the United States</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
