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1. |
Record Nr. |
UNINA9910779439503321 |
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Autore |
Ting Antony <1962-> |
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Titolo |
The taxation of corporate groups under consolidation : an international comparison / / Antony Ting [[electronic resource]] |
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Pubbl/distr/stampa |
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Cambridge : , : Cambridge University Press, , 2013 |
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ISBN |
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1-107-23825-0 |
1-139-61312-X |
1-139-62614-0 |
1-139-60942-4 |
1-139-51978-6 |
1-139-61684-6 |
1-283-87070-3 |
1-139-62242-0 |
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Descrizione fisica |
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1 online resource (xvi, 321 pages) : digital, PDF file(s) |
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Collana |
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Classificazione |
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Disciplina |
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Soggetti |
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Corporations - Taxation - Law and legislation |
Income tax - Law and legislation |
Fiscal policy |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Title from publisher's bibliographic system (viewed on 05 Oct 2015). |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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The rise of corporate groups : a challenge to the tax law -- Application of the enterprise doctrine to group taxation : theory -- Application of the enterprise doctrine to group taxation : practice -- Policy objectives and structural elements of consolidation -- Definition of a group -- Treatment of losses -- Treatment of assets -- Treatment of intra-group shareholdings -- Interactions between consolidation and other parts of the income tax system -- A model consolidation regime? |
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Sommario/riassunto |
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The rise of corporate groups in the last century dictates a shift in the income tax law: instead of treating each company as a separate taxpayer, the tax consolidation regime is increasingly common. Antony Ting presents the first comprehensive comparative study of eight consolidation regimes in Australia, France, Italy, Japan, the Netherlands, New Zealand, Spain and the USA. In the study, he critically |
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analyses and compares alternative policy options with respect to ten key structural elements. The study improves understanding of the design and implementation of consolidation regimes and sets the stage for the search for a model. It provides valuable information with respect to the best practices, as well as the pitfalls, in the design of a consolidation regime. The book is essential to countries contemplating the introduction of a new consolidation regime and offers important insights into the management of such a complex structure through careful policy-orientated choices. |
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2. |
Record Nr. |
UNINA9910254964003321 |
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Titolo |
Higher Education, Stratification, and Workforce Development : Competitive Advantage in Europe, the US, and Canada / / edited by Sheila Slaughter, Barrett Jay Taylor |
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Pubbl/distr/stampa |
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Cham : , : Springer International Publishing : , : Imprint : Springer, , 2016 |
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ISBN |
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Edizione |
[1st ed. 2016.] |
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Descrizione fisica |
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1 online resource (353 p.) |
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Collana |
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Higher Education Dynamics, , 2215-1923 ; ; 45 |
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Disciplina |
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Soggetti |
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Education, Higher |
International education |
Comparative education |
Education and state |
Higher Education |
International and Comparative Education |
Educational Policy and Politics |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references at the end of each chapters. |
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Nota di contenuto |
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Part I: Patterns of stratification -- 1. Marginson “Global stratification in higher education” -- 2. Kauppinen Coco Choi & Brajkovic “Blurring Boundaries and Borders: Interlocks between AAU Institutions and |
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Transnational Corporations” -- 3. Taylor “The field dynamics of stratification among US research universities: The expansion of federal support for academic research, 2000-2008” -- 4. Rosinger, Taylor & Slaughter “The crème de la crème: Stratification and accumulative advantage within US private research universities” -- 5. Taylor, Rosinger & Slaughter “Patents and university strategies in the prestige economy” -- Part II: Senior management, trustees, and policymakers -- 6. Susan Wright “The Imaginators of English University Reform” -- 7. Barringer & Slaughter “University Trustees and the Entrepreneurial University: Inner circles, interlocks, and exchanges” -- 8. Cantwell “The new prudent man” -- 9. Tuchman “Accountability Regimes in Flagship Universities: How Strategic Planning Encourages Academic Capitalism” -- Part III: Students, curriculum, and faculty -- 10. Karseth & Solbrekke “Curriculum trends in European higher education: The pursuit of the Humboldtian University ideas” -- 11. Olson “Shifts in the logic of internationalization: a new space for academic capitalism -- 12. Walker “Stratification and vocationalization in Canadian higher education” -- 13. Weis “Po sitioning for Elite and Quasi-elite Colleges and Universities in the United States: Parent and Student Strategies for “Maintaining Advantage” in New Economic and Postsecondary Context” -- Part IV: Counter-trends -- 14. Pinheiro “Humboldt meets Schumpeter? Interpreting the `Entrepreneurial Turn’ in European Higher Education” -- 15. Kwiek “From privatization (of the expansion era) to de-privatization (of the contraction era): A national counter-trend in global context” -- 16. Pusser “A State Theoretical Approach to Understanding Contest in Higher Education”. |
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Sommario/riassunto |
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This work analyses how political economic shifts contribute to competition within higher education systems in the US, EU, and Canada. The authors highlight competition for prestige and public and private subsidies, exploring the consequences of these processes through theoretical and empirical analyses. Accordingly, the work highlights topics that will be of interest to a wide range of audiences. Concepts addressed include stratification, privatization of formerly public subsidies, preference for “high tech” academic fields, and the vocationalization of the curriculum (i.e., Science, Technology, Engineering and Mathematics: [STEM] fields, selected professions, and business) rather than the liberal arts or the Humboldtian vision of the university. Across national contexts and analytic methods, authors analyze the growth of national policies that see universities as a sub set of economic development, casting universities as corporate research laboratories and education as central to job creation. Throughout the volume, the authors make the case that national and regional approaches to politics and markets result in different experiences of consequences of academic capitalism. While these shifts serve the interests of some institutions, others find themselves struggling to meet ever-greater expectations with stagnant or shrinking resource bases. |
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