عنوان

The taxation of corporate groups under consolidation :

(Number (ISBN

1107033497 (hardback)

(Number (ISBN

9781107033498 (hardback)

Number

dltt

Title Proper

The taxation of corporate groups under consolidation :

General Material Designation

[Book]

Other Title Information

an international comparison /

First Statement of Responsibility

Antony Ting

Place of Publication, Distribution, etc.

New York :

Name of Publisher, Distributor, etc.

Cambridge University Press,

Date of Publication, Distribution, etc.

2013

Specific Material Designation and Extent of Item

xvi, 321 p. :

Other Physical Details

ill. ;

Dimensions

24 cm

Series Title

Cambridge tax law series

Text of Note

Includes bibliographical references and index

Text of Note

Machine generated contents note: Part I. The Enterprise Doctrine -- Theory and Practice: 1. The rise of corporate groups: a challenge to the tax law; 2. Application of the enterprise doctrine to group taxation: theory; 3. Application of the enterprise doctrine to group taxation: practice; Part II. Comparative Analysis of Key Structural Elements of Consolidation Regimes: 4. Policy objectives and structural elements of consolidation; 5. Definition of a group; 6. Treatment of losses; 7. Treatment of assets; 8. Treatment of intra-group shareholdings; 9. Interactions between consolidation and other parts of the income tax system; 10. A model consolidation regime?

8

Text of Note

"The rise of corporate groups in the last century dictates a shift in the income tax law: instead of treating each company as a separate taxpayer, the tax consolidation regime is increasingly common. Antony Ting presents the first comprehensive comparative study of eight consolidation regimes in Australia, France, Italy, Japan, the Netherlands, New Zealand, Spain and the USA. In the study, he critically analyses and compares alternative policy options with respect to ten key structural elements. The study improves understanding of the design and implementation of consolidation regimes and sets the stage for the search for a model. It provides valuable information with respect to the best practices, as well as the pitfalls, in the design of a consolidation regime. The book is essential to countries contemplating the introduction of a new consolidation regime and offers important insights into the management of such a complex structure through careful policy-orientated choices"--

Corporations-- Taxation-- Law and legislation

Fiscal policy

Income tax-- Law and legislation

Number

Edition

Class number

Class number

Book number

Book number

Ting, Antony,1962-

Date of Transaction

20130304114819.0

Electronic name

[Book]

Y