LEADER 01294nam 2200373 a 450 001 9910700816403321 005 20110928152944.0 035 $a(CKB)5470000002412857 035 $a(OCoLC)754958169 035 $a(EXLCZ)995470000002412857 100 $a20110928d2010 ua 0 101 0 $aeng 135 $aurmn||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aInformation caregivers can use on$b[electronic resource] $espeaking with a friend or family member's doctor during an office visit /$fCenters for Medicare & Medicaid Services 210 1$a[Balitmore, Md.] :$cCenters for Medicare & Medicaid Services, Dept. of Health & Human Services,$d[2010] 215 $a1 online resource (3 unnumbered pages) 225 1 $aCMS product ;$vno. 11441 300 $aTitle from PDF title screen (viewed Sept. 22, 2011). 300 $a"January 2010." 517 $aInformation caregivers can use on 606 $aMedicare 606 $aCaregivers 615 0$aMedicare. 615 0$aCaregivers. 712 02$aCenters for Medicare & Medicaid Services (U.S.) 801 0$bGPO 801 1$bGPO 906 $aBOOK 912 $a9910700816403321 996 $aInformation caregivers can use on$93534320 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