The Taxation of Corporate Groups Under Consolidation PDF Download
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Author: Antony Ting
Publisher:
ISBN: 9781139609425
Category : Corporations
Languages : en
Pages : 321
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Book Description
"The rise of corporate groups in the last century dictates a shift in the income tax law: instead of treating each company as a separate taxpayer, the tax consolidation regime is increasingly common. Antony Ting presents the first comprehensive comparative study of eight consolidation regimes in Australia, France, Italy, Japan, the Netherlands, New Zealand, Spain and the USA. In the study, he critically analyses and compares alternative policy options with respect to ten key structural elements. The study improves understanding of the design and implementation of consolidation regimes and sets the stage for the search for a model. It provides valuable information with respect to the best practices, as well as the pitfalls, in the design of a consolidation regime. The book is essential to countries contemplating the introduction of a new consolidation regime and offers important insights into the management of such a complex structure through careful policy-orientated choices"--
Author: Antony Ting
Publisher:
ISBN: 9781139609425
Category : Corporations
Languages : en
Pages : 321
Get Book Here
Book Description
"The rise of corporate groups in the last century dictates a shift in the income tax law: instead of treating each company as a separate taxpayer, the tax consolidation regime is increasingly common. Antony Ting presents the first comprehensive comparative study of eight consolidation regimes in Australia, France, Italy, Japan, the Netherlands, New Zealand, Spain and the USA. In the study, he critically analyses and compares alternative policy options with respect to ten key structural elements. The study improves understanding of the design and implementation of consolidation regimes and sets the stage for the search for a model. It provides valuable information with respect to the best practices, as well as the pitfalls, in the design of a consolidation regime. The book is essential to countries contemplating the introduction of a new consolidation regime and offers important insights into the management of such a complex structure through careful policy-orientated choices"--
Author: Antony Ka Fai Ting
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 650
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Book Description
Author: Antony Ting
Publisher: Cambridge University Press
ISBN: 1107033497
Category : Business & Economics
Languages : en
Pages : 339
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Book Description
Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries.
Author: Miguel G. Correia
Publisher:
ISBN:
Category : Academic theses
Languages : en
Pages : 0
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Book Description
Author: Miguel G. Correia
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Author:
Publisher:
ISBN: 9789389176346
Category :
Languages : en
Pages : 255
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Book Description
Author: Guglielmo Maisto (jurist.)
Publisher: IBFD
ISBN: 9087220286
Category : Corporations
Languages : en
Pages : 593
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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
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Book Description
Author: Kazuki Onji
Publisher: Australia-Japan Research Centre the Australian National Un
ISBN: 9780864133489
Category : Corporations
Languages : en
Pages : 4372
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Book Description
Author: Kazuki Onji
Publisher:
ISBN:
Category :
Languages : en
Pages : 46
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Book Description
When a group of affiliated corporations have the option to file a single tax return based on a combined income, what types of groups would take up the option? This study empirically analyses decisions to participate in a single-jurisdiction consolidated tax filing. The data consists of 2,782 Japanese corporate groups headed by publicly-traded corporations observed over 2002-2007. Results indicate higher likelihood of participation among groups characterised by low correlation in returns among group members, high variance in returns, large number of subsidiaries, and losses accumulated in parents. The significant influence of variance and covariance of returns suggests that a consolidation scheme improves the efficiency of corporate income tax through reducing profit shifting.
