The Taxation of Corporate Groups Under Consolidation
Title | The Taxation of Corporate Groups Under Consolidation PDF eBook |
Author | Antony Ting |
Publisher | Cambridge University Press |
Pages | 339 |
Release | 2013 |
Genre | Business & Economics |
ISBN | 1107033497 |
Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries.
The Taxation of Corporate Groups Under the Enterprise Doctrine
Title | The Taxation of Corporate Groups Under the Enterprise Doctrine PDF eBook |
Author | Antony Ka Fai Ting |
Publisher | |
Pages | 650 |
Release | 2011 |
Genre | Corporations |
ISBN |
Taxation of Corporate Groups
Title | Taxation of Corporate Groups PDF eBook |
Author | Miguel Correia |
Publisher | |
Pages | 0 |
Release | 2013 |
Genre | Corporations |
ISBN | 9789041148414 |
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.
The Taxation of Corporate Groups Under a Corporation Income Tax
Title | The Taxation of Corporate Groups Under a Corporation Income Tax PDF eBook |
Author | Miguel G. Correia |
Publisher | |
Pages | 0 |
Release | 2010 |
Genre | Academic theses |
ISBN |
Taxation of Corporate Groups Under a Corporation Income Tax
Title | Taxation of Corporate Groups Under a Corporation Income Tax PDF eBook |
Author | Miguel G. Correia |
Publisher | |
Pages | |
Release | 2010 |
Genre | |
ISBN |
Federal Income Taxation of Corporate Transactions
Title | Federal Income Taxation of Corporate Transactions PDF eBook |
Author | William D. Andrews |
Publisher | |
Pages | 124 |
Release | 1979 |
Genre | Bonds |
ISBN |
Taxation of Branches and Subsidiaries in Western Europe, Canada and the USA
Title | Taxation of Branches and Subsidiaries in Western Europe, Canada and the USA PDF eBook |
Author | S. N. Frommel |
Publisher | London : Kluwer Harrap Handbooks |
Pages | 130 |
Release | 1975 |
Genre | Business & Economics |
ISBN |
Comparative survey, covering double taxation agreements, conflict of laws, tax deferral, close and base companies, residence, abuse of legal forms, holding companies, group taxation, and the financing of foreign corporations, explained in the light of the different legal systems applied in Western Europe, Canada and the USA. The material states the law as of 30 November 1974.