The Taxation of Corporate Groups Under Consolidation PDF Download
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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: 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: 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: Herbert Jack Lerner
Publisher: WCB/McGraw-Hill
ISBN: 9780820512273
Category : Corporations
Languages : en
Pages : 0
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Book Description
An invaluable tax planning guide & procedural manual that meets the demand for substantial analysis of this domain of tax law. 4 Volumes; Looseleaf; updated semi-annually.
Author: Jack Crestol
Publisher: Warren Gorham & Lamont
ISBN: 9780791316290
Category : Corporations
Languages : en
Pages : 1056
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Book Description
Author: Peter Harris
Publisher: Cambridge University Press
ISBN: 1107033535
Category : Business & Economics
Languages : en
Pages : 651
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Book Description
A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.
Author: Terence C. Halliday
Publisher: Cambridge University Press
ISBN: 1107069920
Category : Business & Economics
Languages : en
Pages : 559
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Book Description
Transnational Legal Orders offers an empirically grounded approach to the emergence of legal orders beyond nation-states that reframes the study of law and society.
Author: M. Van Hoepen
Publisher: Springer Science & Business Media
ISBN: 9401743509
Category : Business & Economics
Languages : en
Pages : 302
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Book Description
Author: Mr.Victor Thuronyi
Publisher: International Monetary Fund
ISBN: 9781557755872
Category : Business & Economics
Languages : en
Pages : 534
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Book Description
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Author: Johann Müller (podatki)
Publisher: IBFD
ISBN: 9087220243
Category : Business enterprises, Foreign
Languages : en
Pages : 417
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Book Description
This book provides international tax professionals with a practical guide on dealing with the Dutch taxation of business investments into the Netherlands, via the Netherlands (conduit structures), or from the Netherlands. The book focuses on corporate income tax, dividend tax and capital duty, as well as other issues typical of an international environment (participation exemption, the current state of the ruling practice, financing). The contents include: introduction to Dutch domestic law, including both corporate and personal income tax, dividend withholding tax, VAT, real estate transfer tax; an in-depth analysis of the Dutch corporate income tax system including financing a taxpayer, tax consolidation, holding companies and participation exemption, corporate reorganizations, financing companies, transfer pricing, loss compensation, inbound investments and anti-abuse legislation; participation exemption and Dutch interest limitation rules; royalty and interest income box, an overview of Dutch international law examining treaties, the tax agreement for the Kingdom of the Netherlands, the unilateral decree for the prevention of double taxation and EU law; a description of Dutch dividend tax including EU entities and dividend tax credit; an overview of the exchange of information including national law, the ruling practice, treaties and EU law; a description of the personal income tax, including 30% cost allowance and employee stock option plans.
Author: United States
Publisher:
ISBN:
Category : Community development
Languages : en
Pages : 136
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Book Description
