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.
Sommario
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.
Prefazione
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.
Autore
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.
Altre Informazioni
ISBN:
9781107033535
Condizione: Nuovo
Collana: Cambridge Tax Law Series
Dimensioni: 231 x 38 x 150 mm Ø 1040 gr
Formato: Copertina rigida
Illustration Notes:2 tables
Pagine Arabe: 650
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