Corporate tax law: structure, policy and practice

Resource Information

The work Corporate tax law: structure, policy and practice represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Corporate tax law: structure, policy and practice

Creator

• Harris, P.A. (Peter)

Subject

• corporate income tax
• dividend
• dividend stripping
• entity classification
• group treatment
• loss relief
• capital gains
• share transfer
• shares
• tax rate
• transfer pricing
• value shifting
• residence

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

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction

Series statement

Cambridge tax law series