Description
Corporate Tax Law
Structure, Policy and Practice
Cambridge Tax Law Series
Author: Harris Peter
A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.
Language: EnglishSubject for Corporate Tax Law:
Approximative price 156.60 €
In Print (Delivery period: 14 days).
Add to cart the book of Harris Peter
Publication date: 03-2013
650 p. · 15.9x23.6 cm · Hardback
650 p. · 15.9x23.6 cm · Hardback
Description
/li>Contents
/li>Biography
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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.
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.
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.
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