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Corporate Tax Law

Structure, Policy and Practice

Specificaties
Gebonden, 650 blz. | Engels
Cambridge University Press | e druk, 2013
ISBN13: 9781107033535
Rubricering
Hoofdrubriek : Juridisch
Juridisch : Ondernemingsrecht
Cambridge University Press e druk, 2013 9781107033535
Onderdeel van serie Cambridge Tax Law Se
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Samenvatting

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.

Specificaties

ISBN13:9781107033535
Taal:Engels
Bindwijze:gebonden
Aantal pagina's:650
Verschijningsdatum:7-3-2013
Hoofdrubriek:Ondernemingsrecht
ISSN:

Over Peter Harris

Peter Harris is Professor of Tax Law at the Law Faculty in the University of Cambridge.

Andere boeken door Peter Harris

Inhoudsopgave

1. Taxation of corporate income when derived; 2. Taxation of corporate income when distributed; 3. Taxation of corporate income: international aspects; 4. Creating share interests; 5. Transferring share interests; 6. Terminating share interests; 7. Varying share interests; 8. Dividend and capital stripping and value shifting.

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        Corporate Tax Law