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[null,"1.","Record Nr.",null,"UNINA990009541490403321"]
[null,null,"Autore",null,"Segrè, Claudio G."]
[null,null,"Titolo",null,"Italo Balbo : una vita fascista / Claudio G. Segrè"]
[null,null,"Pubbl/distr/stampa",null,"Bologna : il Mulino, stampa 2010"]
[null,null,"ISBN",null,"9788815137838"]
[null,null,"Descrizione fisica",null,"512 p. : [12] carte di tav.: ill. ; 22 cm"]
[null,null,"Collana",null,"Storica paperbacks ; 63"]
[null,null,"Disciplina",null,"945.0915"]
[null,null,"Locazione",null,"FSPBC"]
[{"$nulls":4},"FLFBC"]
[null,null,"Collocazione",null,"Collez. 2079 (63)"]
[{"$nulls":4},"945.091 BAL 4"]
[null,null,"Lingua di pubblicazione",null,"Italiano"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Traduzione di Mirella Goglia Petrelli"]
[null,"2.","Record Nr.",null,"UNINA9910779439503321"]
[null,null,"Autore",null,"Ting Antony <1962->"]
[null,null,"Titolo",null,"The taxation of corporate groups under consolidation : an international comparison / / Antony Ting [[electronic resource]]"]
[null,null,"Pubbl/distr/stampa",null,"Cambridge : , : Cambridge University Press, , 2013"]
[null,null,"ISBN",null,"1-107-23825-0"]
[{"$nulls":4},"1-139-61312-X"]
[{"$nulls":4},"1-139-62614-0"]
[{"$nulls":4},"1-139-60942-4"]
[{"$nulls":4},"1-139-51978-6"]
[{"$nulls":4},"1-139-61684-6"]
[{"$nulls":4},"1-283-87070-3"]
[{"$nulls":4},"1-139-62242-0"]
[null,null,"Descrizione fisica",null,"1 online resource (xvi, 321 pages) : digital, PDF file(s)"]
[null,null,"Collana",null,"Cambridge tax law series"]
[null,null,"Classificazione",null,"LAW086000"]
[null,null,"Disciplina",null,"343.06/7"]
[null,null,"Soggetti",null,"Corporations - Taxation - Law and legislation"]
[{"$nulls":4},"Income tax - Law and legislation"]
[{"$nulls":4},"Fiscal policy"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Title from publisher's bibliographic system (viewed on 05 Oct 2015)."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"The rise of corporate groups : a challenge to the tax law -- Application of the enterprise doctrine to group taxation : theory -- Application of the enterprise doctrine to group taxation : practice -- Policy objectives and structural elements of consolidation -- Definition of a group -- Treatment of losses -- Treatment of assets -- Treatment of intra-group shareholdings -- Interactions between consolidation and other parts of the income tax system -- A model consolidation regime?"]
[null,null,null,"Sommario/riassunto","The rise of corporate groups in the last century dictates a shift in the income tax law: instead of treating each company as a separate taxpayer, the tax consolidation regime is increasingly common. Antony Ting presents the first comprehensive comparative study of eight consolidation regimes in Australia, France, Italy, Japan, the Netherlands, New Zealand, Spain and the USA. In the study, he critically analyses and compares alternative policy options with respect to ten key structural elements. The study improves understanding of the design and implementation of consolidation regimes and sets the stage "]
[{"$nulls":4},"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."]