The Taxation of Corporate Groups Under Consolidation PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download The Taxation of Corporate Groups Under Consolidation PDF full book. Access full book title The Taxation of Corporate Groups Under Consolidation by Antony Ting. Download full books in PDF and EPUB format.
Author: Antony Ting
Publisher: Cambridge University Press
ISBN: 1107033497
Category : Business & Economics
Languages : en
Pages : 339
Get Book Here
Book Description
Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries.
Author: Antony Ting
Publisher: Cambridge University Press
ISBN: 1107033497
Category : Business & Economics
Languages : en
Pages : 339
Get Book Here
Book Description
Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries.
Author: Miguel Correia
Publisher:
ISBN: 9789041148414
Category : Corporations
Languages : en
Pages : 0
Get Book Here
Book Description
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.
Author: Miguel G. Correia
Publisher:
ISBN:
Category : Academic theses
Languages : en
Pages : 0
Get Book Here
Book Description
Author: Gianluigi Bizioli
Publisher: Kluwer Law International
ISBN: 9789403511702
Category :
Languages : en
Pages : 280
Get Book Here
Book Description
The EU's Anti-Tax Avoidance Directive (ATAD), implemented in January 2019, confronts Member States with complex challenges, particularly via the introduction of an interest limitation rule. This timely book, the first in-depth analysis of the features and implications of the directive, provides insightful and practical discussions by experts from around Europe on the crucial interactions of the ATAD with other existing anti-tax avoidance measures, the European financial sector and the fundamental freedoms. Specific issues and topics covered include the following: relation with the OECD's Base Erosion and Profit Sharing project (BEPS) and the EU's Common Corporate Tax Base initiative; technical subjects relating to corporate taxation and debt funding; problems caused by the diametrically opposite tax treatment of debt and equity within a group of companies; exclusion clauses for interest expenses; and interplay between interest limitation rules and anti-hybrid rules. A comparative analysis of implementation issues in four leading Member States--Germany, Italy, Spain and The Netherlands--as well as a global general survey with regard to interest limitation rules allow readers to assess the particular complexities associated to the implementation of the ATAD. This matchless commentary by leading European tax law academics and practitioners on an important and much-debated item of EU legislation gives practitioners, enterprises and tax authorities an early opportunity to understand the practical effects of the directive in the various Member States.
Author: Miguel G. Correia
Publisher:
ISBN:
Category :
Languages : en
Pages :
Get Book Here
Book Description
Author: Kazuki Onji
Publisher:
ISBN:
Category : Conglomerate corporations
Languages : en
Pages : 194
Get Book Here
Book Description
Author: Lawrence J. Gitman
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1455
Get Book Here
Book Description
Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.
Author: Guglielmo Maisto (jurist.)
Publisher: IBFD
ISBN: 9087220286
Category : Corporations
Languages : en
Pages : 593
Get Book Here
Book Description
Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007, this book analyses the tax issues for groups of companies operating in a European or worldwide dimension. The book examines the issues raised by both tax treaty and European law by focusing on selected topics. It first provides an analysis of the group concept under company and commercial law followed by an overview of taxation of groups in common and civil law countries. The tax regime of groups of companies under European law is further considered, both for income tax and VAT. The issues raised by application of tax treaties to groups of companies is then considered, with a particular emphasis on treaty recognition of groups, application of tax treaties to companies included in national group consolidation regimes, and application of the treaty articles on business income and non-discrimination. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and North American jurisdictions.
Author: Stephen R. Richardson
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 25
Get Book Here
Book Description
Author: Wolfgang Schön
Publisher: Springer Science & Business Media
ISBN: 3540772766
Category : Business & Economics
Languages : en
Pages : 423
Get Book Here
Book Description
Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.
