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181   $ctxt$2rdacontent
182   $cc$2rdamedia
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200 14$aThe taxation of corporate groups under consolidation $ean international comparison /$fAntony Ting$b[electronic resource]
210  1$aCambridge :$cCambridge University Press,$d2013.
215   $a1 online resource (xvi, 321 pages) $cdigital, PDF file(s)
225 1 $aCambridge tax law series
300   $aTitle from publisher's bibliographic system (viewed on 05 Oct 2015).
311   $a1-107-03349-7 
320   $aIncludes bibliographical references and index.
327   $aThe 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?
330   $aThe rise of corporate groups in the last century dictates a shift in the income tax law: instead of treating each company as a separate taxpayer, the tax consolidation regime is increasingly common. Antony Ting presents the first comprehensive comparative study of eight consolidation regimes in Australia, France, Italy, Japan, the Netherlands, New Zealand, Spain and the USA. In the study, he critically analyses and compares alternative policy options with respect to ten key structural elements. The study improves understanding of the design and implementation of consolidation regimes and sets the stage for the search for a model. It provides valuable information with respect to the best practices, as well as the pitfalls, in the design of a consolidation regime. The book is essential to countries contemplating the introduction of a new consolidation regime and offers important insights into the management of such a complex structure through careful policy-orientated choices.
410  0$aCambridge tax law series.
606   $aCorporations$xTaxation$xLaw and legislation
606   $aIncome tax$xLaw and legislation
606   $aFiscal policy
615  0$aCorporations$xTaxation$xLaw and legislation.
615  0$aIncome tax$xLaw and legislation.
615  0$aFiscal policy.
676   $a343.06/7
686   $aLAW086000$2bisacsh
700   $aTing$b Antony$f1962-$01667370
801  0$bUkCbUP
801  1$bUkCbUP
906   $aBOOK
912   $a9910810664303321
996   $aThe taxation of corporate groups under consolidation$94027133
997   $aUNINA