Research Handbook on Corporate Taxation / edited by Reuven S. Avi-Yonah.

Format:

Book

Contributor:

Avi-Yonah, Reuven S. (Reuven Shlomo), 1957- editor.

Edward Elgar Publishing, publisher.

Series:

Research handbooks in private and commercial law.

Research Handbooks in Private and Commercial Law Series

Language:

English

Physical Description:

1 online resource (474 pages)

Edition:

First edition.

Place of Publication:

Northampton : Edward Elgar Publishing, 2023.

Summary:

"Encapsulating the multitude of challenges faced by the international corporate tax regime, this timely Research Handbook provides an in-depth comparative legal analysis of corporate income tax as it is practiced across the world. Beginning with four foundational chapters exploring the purpose and history of corporate tax, the Handbook goes on to provide a synthesis of the key issues in corporate taxation within the US regime, addressing some of the cutting-edge normative issues in designing a corporate tax. It then proceeds to set this against the experience in the EU and eleven other countries including the UK, Canada, China, Japan, India, Brazil and New Zealand. A further section on corporate tax planning includes careful analysis of such issues as corporate tax shelters, economic substance, social responsibility and governance, before final, horizon-scanning chapters consider the future of corporate tax and whether a new form of corporate tax might be possible. With a variety of paths to reform proposed throughout, this Research Handbook will prove an invigorating read for tax scholars working on taxation and tax law as well as for tax practitioners and those in fiscal policy seeking ways to improve, or navigate, the current state of affairs in international corporate tax law"-- Provided by publisher.

Contents:

Front Matter

Copyright

Contents

Contributors

PART I FOUNDATIONS

1. Introduction to the Research Handbook on Corporate Taxation

2. Why tax corporations?

3. The history of the corporate tax

4. The incidence of the corporate tax

PART II CORPORATE OPERATIONS

5. Corporate/shareholder tax integration

6. Tax aspects of incorporations

7. Tax aspects of corporate mergers and acquisitions

8. International aspects of US corporate taxation

PART III COMPARATIVE CORPORATE TAXATION

9. Corporate taxation in the EU

10. Corporate taxation in the UK

11. Corporate taxation in Germany

12. Corporate taxation in France

13. Corporate taxation in Italy

14. Corporate taxation in Canada

15. Corporate taxation in Turkey

16. Corporate taxation in New Zealand

17. Corporate taxation in Japan

18. Corporate taxation in China

19. Corporate taxation in India

20. Corporate taxation in Brazil

PART IV CORPORATE TAX PLANNING

21. Corporate tax shelters

22. Economic substance

23. Corporate tax and corporate social responsibility

24. Executive compensation and corporate governance

PART V CONCLUSION

25. The future of the corporate tax

26. A new corporate tax?

Bibliography

Index.

Notes:

Includes bibliographical references and index.

Description based on print version record.

Full-text in Ebook Central database. Viewed on January 23, 2024

ISBN:

9781803923116