Principles of Corporate Taxation PDF Download
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Author: Douglas A. Kahn
Publisher: West Academic Publishing
ISBN: 9780314184962
Category : Corporate reorganizations
Languages : en
Pages : 0
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Book Description
This book begins by examining the tax treatment of a withdrawal of property from an existing corporation, rather than tracing the chronological life of a newly incorporated entity. The intent is to emphasize such topics as dividends, earnings and profits, and stock redemptions, which are the fundamental building blocks on which the more complex provisions of corporate taxation rest.The authors explain the technical operation of various Internal Revenue Code provisions and provide numerous examples illustrating how the provisions are applied and they must be read in concert with each other.
Author: Douglas A. Kahn
Publisher: West Academic Publishing
ISBN: 9780314184962
Category : Corporate reorganizations
Languages : en
Pages : 0
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Book Description
This book begins by examining the tax treatment of a withdrawal of property from an existing corporation, rather than tracing the chronological life of a newly incorporated entity. The intent is to emphasize such topics as dividends, earnings and profits, and stock redemptions, which are the fundamental building blocks on which the more complex provisions of corporate taxation rest.The authors explain the technical operation of various Internal Revenue Code provisions and provide numerous examples illustrating how the provisions are applied and they must be read in concert with each other.
Author: Douglas A. Kahn
Publisher:
ISBN: 9781634603362
Category : Corporate reorganizations
Languages : en
Pages : 427
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Book Description
The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other.
Author: Ulrich Schreiber
Publisher: Springer Science & Business Media
ISBN: 3642363067
Category : Business & Economics
Languages : en
Pages : 179
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Book Description
The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations. In particular, the book deals with: Legal structures of international company taxation, International double taxation, Source-based and residence-based income taxation, International investment and profit shifting, International corporate tax planning, International tax planning and European law, Harmonization of corporate taxation in the European Union, International tax planning and tax accounting. International tax law is designed to avoid international double taxation and to combat international tax avoidance. Nevertheless, companies investing in foreign countries may suffer from international double taxation of profits. On the other hand, these companies may also be able to exploit an international tax rate differential by means of cross-border tax planning. Ulrich Schreiber holds the chair of Business Administration and Business Taxation at the University of Mannheim. He serves as co-editor of Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf) and Schmalenbach Business Review (sbr) and is affiliated with the Centre for European Economic Research (ZEW) as a research associate. Ulrich Schreiber is a member of the Academic Advisory Board of the Federal Ministry of Finance.
Author: Lynne Oats
Publisher: Bloomsbury Publishing
ISBN: 1526519577
Category : Business & Economics
Languages : en
Pages : 709
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Book Description
The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader's understanding and offers more in-depth material on many important areas of the subject. Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are: - changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B; - further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including: -- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse; -- the implementation of transfer pricing documentation and country-by-country reporting; -- multilateral instrument implementation; - the impact of Covid-19 on international taxation; - further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD's unified approach and the UN modifications to the Model Double Taxation Convention. - Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.
Author: Stephen Schwarz
Publisher: West Academic Publishing
ISBN: 9781642428933
Category :
Languages : en
Pages : 402
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Book Description
This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting C and S corporations and their shareholders, and includes numerous illustrative examples, self-test questions with answers, and sample exam questions. The Ninth Edition incorporates all relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act.
Author: Stephen A. Lind
Publisher: West Publishing Company
ISBN:
Category : Business & Economics
Languages : en
Pages : 84
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Book Description
Author: Howard E. Abrams
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 312
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Book Description
The Fourth Edition of Abrams & Doernberg's Federal Corporate Taxation includes: * New debt/equity limitations ("non-qualified preferred stock") in corporate formations & reorganizations * Anti-abuse redemption provisions covering stock options & sales between related corporations * The anti-Morris Trust changes to tax-free spin-offs * Liberalization of Subchapter S shareholder restrictions & changes to timing of Subchapter S distributions ###1-56662-799-0
Author: Jeffrey Owens
Publisher: Kluwer Law International B.V.
ISBN: 9403534044
Category : Law
Languages : en
Pages : 305
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Book Description
New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpayers, a level playing field for large and small businesses, and fewer opportunities to engage in aggressive tax practices. Although entering a new world where processes are supported by machines inevitably disrupts traditional ways of working, the contributors to this indispensable book reveal the enormous potential of ‘tax technology’ to positively transform tax compliance, clearly showing both government and business how to manage the transition from the old to the new. With detailed treatment of the technology available in the tax field, the authors describe how to secure its benefits in such ways as the following: electronic balance sheets and invoices; automated transmission to tax authorities; innovative analytics applications; blockchain in tax law processes; process mining in VAT; real-time reporting with cryptography; and meeting the challenges to taxpayers’ rights to privacy and personal data protection. The contributions draw on an international conference held under the auspices of the Digital Economy Taxation Network at the Vienna University of Economics and Business in December 2020. The perspective throughout focuses on how to achieve better tax compliance at a lower cost. For this reason, this full-scale, practical guide on how to adapt tax law to new technologies and how to apply tax tech processes in practice will be welcomed by tax practitioners, tax administrations, and academics across the entire tax community.
Author: Vern Krishna
Publisher: Carswell Legal Publications
ISBN: 9780459390808
Category : Law
Languages : en
Pages : 1272
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Book Description
Author: Fabio Ambrosio
Publisher: Routledge
ISBN: 0429777256
Category : Business & Economics
Languages : en
Pages : 386
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Book Description
Taxation is a discipline that does not receive sufficient academic attention. It is typically viewed as a subset of law, accounting, public policy, economics, or finance. In this respect, most academic efforts in the field of taxation are shadowed by a mother discipline. There is currently an unprecedented need to approach tax pedagogy in a way that is independent of another discipline. This book caters to that real and unmet need in tax pedagogy. One of the book’s advantages is that it is not tied to a specific tax year and does not coddle the reader with volumes of time-sensitive information. In this book the tax year is never the focus, as the center stage is reserved for teaching the principles and skills necessary to independently find answers. The reader will learn to appreciate the complexity of the American tax system and will be endowed with the contextual understanding necessary to formulate educated opinions about how taxes work and, most importantly, why. Contrary to common belief, taxation in the United States has remained fairly stable for the last 100 years. This book uses the federal individual income tax as a vehicle to unveil the mechanics that make up the American tax system. This book is essential reading for students taking a first course in taxation, at the undergraduate or graduate level, as part of programs in accounting, law, public administration, or business at large.
