Corporate tax law : structure, policy and practice /
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...
Saved in:
Main Author: | |
---|---|
Format: | Electronic eBook |
Language: | English |
Published: |
Cambridge :
Cambridge University Press,
2013.
|
Series: | Cambridge tax law series.
|
Subjects: | |
Online Access: | CONNECT |
MARC
LEADER | 00000nam a22000008i 4500 | ||
---|---|---|---|
001 | mig00005059080 | ||
003 | UkCbUP | ||
005 | 20151005020621.0 | ||
006 | m|||||o||d|||||||| | ||
007 | cr|||||||||||| | ||
008 | 120531s2013||||enk o ||1 0|eng|d | ||
020 | |a 9781139519922 (ebook) | ||
020 | |z 9781107033535 (hardback) | ||
035 | 0 | 0 | |a ocm00000001camebacr9781139519922 |
040 | |a UkCbUP |b eng |e rda |c UkCbUP | ||
050 | 0 | 0 | |a K4544 |b .H375 2013 |
082 | 0 | 0 | |a 343.06/7 |2 23 |
099 | |a Electronic book | ||
100 | 1 | |a Harris, Peter, |d 1964- |e author. | |
245 | 1 | 0 | |a Corporate tax law : |b structure, policy and practice / |c Peter Harris. |
264 | 1 | |a Cambridge : |b Cambridge University Press, |c 2013. | |
300 | |a 1 online resource (li, 597 pages) : |b digital, PDF file(s). | ||
336 | |a text |b txt |2 rdacontent | ||
337 | |a computer |b c |2 rdamedia | ||
338 | |a online resource |b cr |2 rdacarrier | ||
490 | 1 | |a Cambridge tax law series | |
500 | |a Title from publisher's bibliographic system (viewed on 05 Oct 2015). | ||
505 | 0 | |a 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. | |
520 | |a 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. | ||
650 | 0 | |a Corporations |x Taxation |x Law and legislation. | |
730 | 0 | |a Cambridge EBA Collection | |
776 | 0 | 8 | |i Print version: |z 9781107033535 |
830 | 0 | |a Cambridge tax law series. | |
856 | 4 | 0 | |u https://ezproxy.mtsu.edu/login?url=https://doi.org/10.1017/CBO9781139519922 |z CONNECT |t 0 |
907 | |a 3897780 |b 08-25-20 |c 03-18-19 | ||
998 | |a wi |b 08-25-20 |c m |d z |e - |f eng |g enk |h 0 |i 2 | ||
999 | f | f | |i 08e55d83-b4e9-4d55-8f0b-c7bc55704291 |s e332775e-3632-4ac5-9948-fb7c376749e5 |t 0 |
952 | f | f | |a Middle Tennessee State University |b Main |c James E. Walker Library |d Electronic Resources |t 0 |e K4544 .H375 2013 |h Library of Congress classification |
856 | 4 | 0 | |t 0 |u https://ezproxy.mtsu.edu/login?url=https://doi.org/10.1017/CBO9781139519922 |z CONNECT |