Corporate Tax Law - Structure, Policy and Practice

List of contents

Introduction; 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.

About the author

Peter Harris is Professor of Tax Law and Director of the Centre for Tax Law at the Faculty of Law of the University of Cambridge and Fellow of Churchill College. He is Editor of the Cambridge Tax Law Series and Studies in the History of Tax Law. He taught tax courses at sixteen universities across nine countries and has authored six international and comparative tax books. He has been an IMF advisor for twenty-five years, assisting more than twelve countries in drafting and reforming tax law and particularly corporate tax systems.

Summary

More than an introduction, this book challenges the reader to think about tax issues conceptually and holistically. Illustrated with practical examples, it will be useful to postgraduate students and junior practitioners, as well as to senior tax practitioners and academics who want to refresh their basic understanding of tax issues.

Product details

• Authors: Peter Harris, Peter (University of Cambridge) Harris
• Publisher: Cambridge University Press ELT
• Languages: English
• Product format: Hardback
• Released: 07.03.2024
• EAN: 9781009429177
• ISBN: 978-1-0-0942917-7
• No. of pages: 664
• Series: Cambridge Tax Law Series
• Subjects: Guides > Law, job, finance > Taxes; Social sciences, law, business > Law > International law, foreign law; LAW / Taxation, Commercial law, comparative law, Corporate Tax, Corporate and business tax laws