Corporate Tax Law - Structure, Policy and Practice

Informationen zum Autor Peter Harris holds two PhDs: One in the anti-theism of Christopher Hitchens and one in the history of the First World War. He is the author of The Rage Against the Light: Why Christopher Hitchens Was Wrong. Klappentext A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice. Zusammenfassung Focusing on structural defects and how they are addressed in practice! this comprehensive and comparative analysis of corporate tax systems will challenge the most deep-thinking academics and policymakers! and should be considered a necessity by anyone engaging with corporate taxation. Inhaltsverzeichnis 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.

Product details

• Authors: Peter Harris, Peter (University of Cambridge) Harris, Harris Peter
• Publisher: Cambridge University Press ELT
• Languages: English
• Product format: Hardback
• Released: 07.03.2013
• EAN: 9781107033535
• ISBN: 978-1-107-03353-5
• No. of pages: 650
• Series: Cambridge Tax Law Series; Cambridge Tax Law
• Subject: Social sciences, law, business > Law > General, dictionaries