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

Format:

Book

Author/Creator:

Harris, Peter, 1964- author.

Series:

Cambridge tax law series

Language:

English

Subjects (All):

Corporations--Taxation--Law and legislation.

Corporations.

Physical Description:

1 online resource (li, 597 pages) : digital, PDF file(s).

Place of Publication:

Cambridge : Cambridge University Press, 2013.

System Details:

text file

PDF

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

Access Restriction:

Restricted for use by site license.