02974nam 22006492 450 991046246310332120151005020621.01-107-23826-91-107-30189-01-107-30594-21-107-31473-91-107-30698-11-299-39908-81-107-31253-11-139-51992-11-107-30918-2(CKB)2670000000336452(EBL)1113112(OCoLC)829461693(SSID)ssj0000832977(PQKBManifestationID)11501390(PQKBTitleCode)TC0000832977(PQKBWorkID)10900489(PQKB)10342597(UkCbUP)CR9781139519922(MiAaPQ)EBC1113112(PPN)181056453(Au-PeEL)EBL1113112(CaPaEBR)ebr10667752(CaONFJC)MIL471158(EXLCZ)99267000000033645220120531d2013|||| uy| 0engur|||||||||||txtrdacontentcrdamediacrrdacarrierCorporate tax law structure, policy and practice /Peter Harris[electronic resource]Cambridge :Cambridge University Press,2013.1 online resource (li, 597 pages) digital, PDF file(s)Cambridge tax law seriesTitle from publisher's bibliographic system (viewed on 05 Oct 2015).1-107-03353-5 Includes bibliographical references and index.Taxation of corporate income when derived -- Taxation of corporate income when distributed -- Taxation of corporate income : international aspects -- Creating share interests -- Transferring share interests -- Terminating share interests -- Varying share interests -- Dividend and capital stripping and value shifting.Many corporate tax systems lack structure. Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems uses a conceptual framework to illustrate and analyse the many difficult issues corporations pose. This framework is enhanced by the examination of a large body of legal rules and practical considerations which demonstrate how corporate tax systems work in practice. While adopting a broad comparative approach, the analysis also drills down into the detail of influential corporate tax systems in order to illustrate the major issues they face and the options available to them.Cambridge tax law series.CorporationsTaxationLaw and legislationCorporationsTaxationLaw and legislation.343.06/7Harris Peter1964-1036212UkCbUPUkCbUPBOOK9910462463103321Corporate tax law2466777UNINA01887nam0 22004093i 450 SBL031806420251003044352.0IT7910827 20130827d1978 ||||0itac50 baitaitz01i xxxe z01nz01ncRDAcarrierLuigi Morellil'uomo, il politico, il sindacalistaGiovanni CattaneoRomaLavorostampa 1978175 p.21 cmˆI ‰protagonisti3In appendice: Scritti e discorsi.001RAV00406272001 ˆI ‰protagonisti3Morelli, LuigiFIRSBLC062970I331.88092SINDACATI. PERSONE20331.88092SINDACATI. Persone23331.880924SINDACATI. PERSONE COLLEGATE CON IL SOGGETTO19Cattaneo, GiovanniCFIV035526070404092Morelli, LuigiRAVV075226Ignaci, GiovancarloUBOV129100Cattaneo, GiovanniIgnaci, GiovancarloUBOV129100Cattaneo, GiovanniITIT-00000020130827IT-BN0095 IT-NA0079 NAP BNB Comprende volumi con collocazioni per formato catalogati prima del 1987. La consegna del doc. é effettuata dall'Uff. Distribuzione.NAP 01POZZO LIB.Vi sono collocati fondi di economia, periodici di ingegneria e scienze, periodici di economia e statistica e altri fondi comprendenti documenti di economia pervenuti in dono. SBL0318064Biblioteca Centralizzata di Ateneo1 v. 01POZZO LIB.F. SANTI 196 0101 0060032595E VMA 1 v. (Precedente collocazione S 296)B 2022110720221107 01 BNLuigi Morelli2961546UNISANNIO