Franklin

Corporate tax law : structure, policy and practice / Peter Harris.

Author/Creator:
Harris, Peter, 1964- author.
Publication:
Cambridge : Cambridge University Press, 2013.
Series:
Cambridge tax law series
Cambridge tax law series
Format/Description:
Book
1 online resource (li, 597 pages) : digital, PDF file(s).
Subjects:
Corporations -- Taxation -- Law and legislation.
Summary:
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.
Contents:
Taxation of corporate income when derived
Taxation of corporate income when distributed
Taxation of corporate income : international aspects
Creating share interests
Transferring share interests
Terminating share interests
Varying share interests
Dividend and capital stripping and value shifting.
Notes:
Title from publisher's bibliographic system (viewed on 05 Oct 2015).
Other format:
Print version:
ISBN:
9781139519922 (ebook)
9781107033535 (hardback)
Access Restriction:
Restricted for use by site license.
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