The Taxation of Corporate Groups Under Consolidation: An International Comparison (BOK)

Antony Ting

1 039,00 1 03900
Sendes vanligvis innen 5-15 dager
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.

Produktfakta

Språk Engelsk Engelsk Innbinding Innbundet
Utgitt 2012 Forfatter Antony Ting
Forlag
CAMBRIDGE UNIVERSITY PRESS
ISBN 9781107033498
Antall sider 336 Dimensjoner 15,2cm x 22,8cm x 2,3cm
Vekt 630 gram Leverandør Bertram Trading Ltd
Emner og form Taxation, Comparative law, Corporate tax