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Author Ting, Antony, 1962-
Title The taxation of corporate groups under consolidation [electronic resource] : an international comparison / Antony Ting.
Publication Info. Cambridge, UK ; New York : Cambridge University Press, 2013.
Location Call No. Status Notes
 Libraries Electronic Books  ELECTRONIC BOOKS-DDA    AVAIL. ONLINE
Description 1 online resource.
Series Cambridge tax law series.
Note Description based on print version record.
Bibliography Includes bibliographical references and index.
Contents 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?.
Reproduction Electronic reproduction. Perth, W.A. Available via World Wide Web.
Note Description based on print version record.
Subject Corporations -- Taxation -- Law and legislation.
Income tax -- Law and legislation.
Fiscal policy.
Added Author Ebooks Corporation
Related To Original 9781107033498 1107033497 (DLC) 2012027130
ISBN 9781139519786 (electronic bk.)
1139519786 (electronic bk.)
9781107033498 (hardback)
1107033497 (hardback)
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