03661nam 22006852 450 991045305460332120151005020623.01-107-23825-01-139-61312-X1-139-62614-01-139-60942-41-139-51978-61-139-61684-61-283-87070-31-139-62242-0(CKB)2550000000709575(EBL)1099955(OCoLC)823724185(SSID)ssj0000784381(PQKBManifestationID)11427159(PQKBTitleCode)TC0000784381(PQKBWorkID)10763020(PQKB)11548721(UkCbUP)CR9781139519786(MiAaPQ)EBC1099955(PPN)181295423(Au-PeEL)EBL1099955(CaPaEBR)ebr10634356(CaONFJC)MIL418320(EXLCZ)99255000000070957520120530d2013|||| uy| 0engur|||||||||||txtrdacontentcrdamediacrrdacarrierThe taxation of corporate groups under consolidation an international comparison /Antony Ting[electronic resource]Cambridge :Cambridge University Press,2013.1 online resource (xvi, 321 pages) digital, PDF file(s)Cambridge tax law seriesTitle from publisher's bibliographic system (viewed on 05 Oct 2015).1-107-03349-7 Includes bibliographical references and index.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?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 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.Cambridge tax law series.CorporationsTaxationLaw and legislationIncome taxLaw and legislationFiscal policyCorporationsTaxationLaw and legislation.Income taxLaw and legislation.Fiscal policy.343.06/7Ting Antony1962-1026665UkCbUPUkCbUPBOOK9910453054603321The taxation of corporate groups under consolidation2441690UNINA