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The taxation of corporate groups under consolidation : an international comparison /
Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries.
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Cambridge :
Cambridge University Press,
2012.
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| Colección: | Cambridge tax law series.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Cover; The Taxation of Corporate Groups Under Consolidation; Series; Title; Copyright; Contents; Figures; Tables; Preface; Glossary of terms; Abbreviations; PART I The enterprise doctrine: theory and practice; 1 The rise of corporate groups: a challengeto the tax law; 1.1 The rise of corporate groups; 1.2 Tension between traditional legal principle and commercial reality; 1.3 Tax consolidation: a response to the rise of corporate groups; 1.4 The purpose, analytical approach and content of this book; 2 Application of the enterprise doctrine to group taxation:; 2.1 The separate entity doctrine.
- 2.1.1 Historical development of legal personality of companies2.1.2 Companies as separate taxable units; 2.1.3 The rise of corporate groups: a challenge to the doctrine; 2.2 The enterprise doctrine; 2.2.1 Development of the enterprise doctrine in corporation law; 2.2.2 The enterprise doctrine and the tax law; 2.2.3 Why is the enterprise doctrine more appropriate for the taxation of corporate groups?; 2.2.3.1 Criteria to judge a tax regime; 2.2.3.1 Criteria to judge a tax regime; 2.2.3.2 Justifications to apply the enterprise doctrine to group taxation regimes; (1) Simplicity; (1) Simplicity.
- 2.2.3.2 Justifications to apply the enterprise doctrine to group taxation regimes(1) Simplicity; (1) Simplicity; (2) Fairness; (2) Fairness; (2) Fairness; (2) Fairness; (3) Neutrality; (3) Neutrality; (3) Neutrality; (3) Neutrality; (4) Competitiveness; (4) Competitiveness; (4) Competitiveness; (4) Competitiveness; 2.3 Key dimensions of application of the enterprise doctrine; 2.3.1 Taxable unit; 2.3.2 Tax base; (1) Relationship to international tax norms; (1) Relationship to international tax norms; (2) Possible definition of tax base under the enterprise doctrine.
- (I) A country group as the taxable unit(i) A country group as the taxable unit; (2) Possible definition of tax base under the enterprise doctrine; (i) A country group as the taxable unit; (i) A country group as the taxable unit; (ii) A bloc group or worldwide group as the taxable unit; (ii) A bloc group or worldwide group as the taxable unit; (ii) A bloc group or worldwide group as the taxable unit; (ii) A bloc group or worldwide group as the taxable unit; 2.4 Taxonomy of group taxation models under the enterprise doctrine; 3 Application of the enterprise doctrine to group taxation.
- 3.1 Key dimensions of application of the enterprise doctrine in practice(1) Taxable unit; (2) Tax base; 3.2 Application of the enterprise doctrine: corporate groups as taxable unit; (1) Group pooling; (2) Consolidation; (3) Consolidation of a bloc group
- CCCTB; (4) Worldwide group pooling; 3.3 Application of the enterprise doctrine: tax base of a company; (1) Tax free intra-group asset transfer22; (2) Group contribution; (3) Group loss relief; (4) Organschaft26; (5) Water's edge FA; (1) Combination of models; (2) Residence concept33; (3) Ideas vs reality.