The Taxation of Corporate Groups Under Consolidation

The Taxation of Corporate Groups Under Consolidation PDF 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.

The Taxation of Corporate Groups Under Consolidation

The Taxation of Corporate Groups Under Consolidation PDF 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.

Federal Income Taxation of Corporations Filing Consolidated Returns

Federal Income Taxation of Corporations Filing Consolidated Returns PDF 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.

The Consolidated Tax Return

The Consolidated Tax Return PDF Author: Jack Crestol
Publisher: Warren Gorham & Lamont
ISBN: 9780791316290
Category : Corporations
Languages : en
Pages : 1056

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Book Description


The Taxation of Corporate Groups Under Consolidation

The Taxation of Corporate Groups Under Consolidation PDF 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"--

Corporate Tax Law

Corporate Tax Law PDF Author: Peter Harris
Publisher: Cambridge University Press
ISBN: 110731142X
Category : Law
Languages : en
Pages : 651

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Book Description
Many corporate tax systems lack structure. Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems uses a conceptual framework to illustrate and analyse the many difficult issues corporations pose. This framework is enhanced by the examination of a large body of legal rules and practical considerations which demonstrate how corporate tax systems work in practice. While adopting a broad comparative approach, the analysis also drills down into the detail of influential corporate tax systems in order to illustrate the major issues they face and the options available to them.

European Union Corporate Tax Law

European Union Corporate Tax Law PDF Author: Christiana HJI Panayi
Publisher: Cambridge University Press
ISBN: 1107354986
Category : Law
Languages : en
Pages : 413

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Book Description
How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.

Transnational Legal Orders

Transnational Legal Orders PDF 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.

Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements

Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements PDF Author: M. Van Hoepen
Publisher: Springer Science & Business Media
ISBN: 9401743509
Category : Business & Economics
Languages : en
Pages : 302

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Book Description


Tax Law Design and Drafting, Volume 1

Tax Law Design and Drafting, Volume 1 PDF 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.

Riegle Community Development and Regulatory Improvement Act of 1994

Riegle Community Development and Regulatory Improvement Act of 1994 PDF Author: United States
Publisher:
ISBN:
Category : Community development
Languages : en
Pages : 136

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Book Description