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The Resource Taxation of corporate groups

Taxation of corporate groups

Label
Taxation of corporate groups
Title
Taxation of corporate groups
Creator
Subject
Language
eng
Summary
This book proposes an interdisciplinary and comparative approach to the taxation of corporate groups. Chapter 1 analyses the core mechanical pillars of corporate income tax (CIT) systems and their impact on corporate behaviour. Chapter 2 first analyses the economic, legal and functional nature of corporate groups. Then, it examines the fundamental mechanical operation of CIT systems assuming that no tax integration solution, such as group taxation or flow-through taxation, is applicable, and assesses the merits and shortfalls of taxing corporate groups in this manner. Conversely, in chapter 3 the book analyses how corporate groups may be taxed under tax integration solutions and investigates the consequences of adopting such a stance. The study concludes, in chapter 4, by proposing a set of policy guidelines that should be considered when approaching the taxation of corporate groups
http://library.link/vocab/creatorName
Correia, M
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Series on international taxation
Series volume
43
http://library.link/vocab/subjectName
  • corporate income tax
  • group treatment
  • group of companies
  • pass-through entity
  • subsidiary company
  • PE
Label
Taxation of corporate groups
Instantiates
Publication
Extent
xxi, 334 p.
Isbn
9789041148414
Label
Taxation of corporate groups
Publication
Extent
xxi, 334 p.
Isbn
9789041148414

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932