LEADER 01027nam 2200361 450 001 9910136117603321 005 20221215211034.0 010 $a1-62810-971-8 035 $a(CKB)3710000000915086 035 $a(MiAaPQ)EBC5245310 035 $a(EXLCZ)993710000000915086 100 $a20180312h20132013 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 00$aHigh court case summaries $econtract law : keyed to Burton's casebook on contract law 205 $aFourth edition. 210 1$aSt. Paul, Minnesota :$cWest Academic Publishing,$d2013. 210 4$dİ2013 215 $a1 online resource (452 pages) $cillustrations 311 $a0-314-28245-9 606 $aContracts$zUnited States$vCases 615 0$aContracts 676 $a346.7302 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910136117603321 996 $aHigh court case summaries$92983950 997 $aUNINA LEADER 02974nam 22006492 450 001 9910786263703321 005 20151005020621.0 010 $a1-107-23826-9 010 $a1-107-30189-0 010 $a1-107-30594-2 010 $a1-107-31473-9 010 $a1-107-30698-1 010 $a1-299-39908-8 010 $a1-107-31253-1 010 $a1-139-51992-1 010 $a1-107-30918-2 035 $a(CKB)2670000000336452 035 $a(EBL)1113112 035 $a(OCoLC)829461693 035 $a(SSID)ssj0000832977 035 $a(PQKBManifestationID)11501390 035 $a(PQKBTitleCode)TC0000832977 035 $a(PQKBWorkID)10900489 035 $a(PQKB)10342597 035 $a(UkCbUP)CR9781139519922 035 $a(MiAaPQ)EBC1113112 035 $a(Au-PeEL)EBL1113112 035 $a(CaPaEBR)ebr10667752 035 $a(CaONFJC)MIL471158 035 $a(PPN)181056453 035 $a(EXLCZ)992670000000336452 100 $a20120531d2013|||| uy| 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aCorporate tax law $estructure, policy and practice /$fPeter Harris$b[electronic resource] 210 1$aCambridge :$cCambridge University Press,$d2013. 215 $a1 online resource (li, 597 pages) $cdigital, PDF file(s) 225 1 $aCambridge tax law series 300 $aTitle from publisher's bibliographic system (viewed on 05 Oct 2015). 311 $a1-107-03353-5 320 $aIncludes bibliographical references and index. 327 $aTaxation 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. 330 $aMany corporate tax systems lack structure. Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems uses a conceptual framework to illustrate and analyse the many difficult issues corporations pose. This framework is enhanced by the examination of a large body of legal rules and practical considerations which demonstrate how corporate tax systems work in practice. While adopting a broad comparative approach, the analysis also drills down into the detail of influential corporate tax systems in order to illustrate the major issues they face and the options available to them. 410 0$aCambridge tax law series. 606 $aCorporations$xTaxation$xLaw and legislation 615 0$aCorporations$xTaxation$xLaw and legislation. 676 $a343.06/7 700 $aHarris$b Peter$f1964-$01504527 801 0$bUkCbUP 801 1$bUkCbUP 906 $aBOOK 912 $a9910786263703321 996 $aCorporate tax law$93733572 997 $aUNINA