Corporate Tax Law
Structure, Policy and Practice
Seiten
2013
Cambridge University Press (Verlag)
978-1-107-03353-5 (ISBN)
Cambridge University Press (Verlag)
978-1-107-03353-5 (ISBN)
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Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems will challenge the most deep-thinking academics and policymakers, and should be considered a necessity by anyone engaging with corporate taxation.
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.
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.
Peter Harris is a Reader at the Law Faculty of the University of Cambridge. He is also Director of the Centre for Tax Law at the Law Faculty and a Director of Studies and Fellow of Churchill College.
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.
| Reihe/Serie | Cambridge Tax Law Series |
|---|---|
| Zusatzinfo | 2 Tables, black and white |
| Verlagsort | Cambridge |
| Sprache | englisch |
| Maße | 159 x 236 mm |
| Gewicht | 1030 g |
| Themenwelt | Recht / Steuern ► Allgemeines / Lexika |
| Recht / Steuern ► EU / Internationales Recht | |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Recht / Steuern ► Wirtschaftsrecht | |
| ISBN-10 | 1-107-03353-5 / 1107033535 |
| ISBN-13 | 978-1-107-03353-5 / 9781107033535 |
| Zustand | Neuware |
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