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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 |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Cambridge :
Cambridge University Press,
2012.
|
| Colección: | Cambridge tax law series.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Ting, Antony, |d 1962- | |
| 245 | 1 | 4 | |a The taxation of corporate groups under consolidation : |b an international comparison / |c Antony Ting. |
| 260 | |a Cambridge : |b Cambridge University Press, |c 2012. | ||
| 300 | |a 1 online resource (340 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Cambridge tax law series | |
| 505 | 0 | |a 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. | |
| 505 | 8 | |a 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. | |
| 505 | 8 | |a 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. | |
| 505 | 8 | |a (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. | |
| 505 | 8 | |a 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. | |
| 500 | |a 3.4 Application of the enterprise doctrine: key functions of a group taxation regime. | ||
| 520 | |a Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries. | ||
| 588 | 0 | |a Print version record. | |
| 504 | |a Includes bibliographical references and index. | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a Corporations |x Taxation |x Law and legislation. | |
| 650 | 0 | |a Income tax |x Law and legislation. | |
| 650 | 0 | |a Fiscal policy. | |
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| 776 | 0 | 8 | |i Print version: |a Ting, Antony. |t Taxation of Corporate Groups under Consolidation : An International Comparison. |d Cambridge : Cambridge University Press, ©2012 |z 9781107033498 |
| 830 | 0 | |a Cambridge tax law series. | |
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