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Corporate tax law : structure, policy and practice / / Peter Harris [[electronic resource]]
| Corporate tax law : structure, policy and practice / / Peter Harris [[electronic resource]] |
| Autore | Harris Peter <1964-> |
| Pubbl/distr/stampa | Cambridge : , : Cambridge University Press, , 2013 |
| Descrizione fisica | 1 online resource (li, 597 pages) : digital, PDF file(s) |
| Disciplina | 343.06/7 |
| Collana | Cambridge tax law series |
| Soggetto topico | Corporations - Taxation - Law and legislation |
| ISBN |
1-107-23826-9
1-107-30189-0 1-107-30594-2 1-107-31473-9 1-107-30698-1 1-299-39908-8 1-107-31253-1 1-139-51992-1 1-107-30918-2 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 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. |
| Record Nr. | UNINA-9910462463103321 |
Harris Peter <1964->
|
||
| Cambridge : , : Cambridge University Press, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Corporate tax law : structure, policy and practice / / Peter Harris [[electronic resource]]
| Corporate tax law : structure, policy and practice / / Peter Harris [[electronic resource]] |
| Autore | Harris Peter <1964-> |
| Pubbl/distr/stampa | Cambridge : , : Cambridge University Press, , 2013 |
| Descrizione fisica | 1 online resource (li, 597 pages) : digital, PDF file(s) |
| Disciplina | 343.06/7 |
| Collana | Cambridge tax law series |
| Soggetto topico | Corporations - Taxation - Law and legislation |
| ISBN |
1-107-23826-9
1-107-30189-0 1-107-30594-2 1-107-31473-9 1-107-30698-1 1-299-39908-8 1-107-31253-1 1-139-51992-1 1-107-30918-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 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. |
| Record Nr. | UNINA-9910786263703321 |
|
Harris Peter <1964->
|
||
| Cambridge : , : Cambridge University Press, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Corporate tax law : structure, policy and practice / / Peter Harris [[electronic resource]]
| Corporate tax law : structure, policy and practice / / Peter Harris [[electronic resource]] |
| Autore | Harris Peter <1964-> |
| Pubbl/distr/stampa | Cambridge : , : Cambridge University Press, , 2013 |
| Descrizione fisica | 1 online resource (li, 597 pages) : digital, PDF file(s) |
| Disciplina | 343.06/7 |
| Collana | Cambridge tax law series |
| Soggetto topico | Corporations - Taxation - Law and legislation |
| ISBN |
1-107-23826-9
1-107-30189-0 1-107-30594-2 1-107-31473-9 1-107-30698-1 1-299-39908-8 1-107-31253-1 1-139-51992-1 1-107-30918-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 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. |
| Record Nr. | UNINA-9910822630503321 |
|
Harris Peter <1964->
|
||
| Cambridge : , : Cambridge University Press, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The taxation of corporate groups under consolidation : an international comparison / / Antony Ting [[electronic resource]]
| The taxation of corporate groups under consolidation : an international comparison / / Antony Ting [[electronic resource]] |
| Autore | Ting Antony <1962-> |
| Pubbl/distr/stampa | Cambridge : , : Cambridge University Press, , 2013 |
| Descrizione fisica | 1 online resource (xvi, 321 pages) : digital, PDF file(s) |
| Disciplina | 343.06/7 |
| Collana | Cambridge tax law series |
| Soggetto topico |
Corporations - Taxation - Law and legislation
Income tax - Law and legislation Fiscal policy |
| ISBN |
1-107-23825-0
1-139-61312-X 1-139-62614-0 1-139-60942-4 1-139-51978-6 1-139-61684-6 1-283-87070-3 1-139-62242-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 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? |
| Record Nr. | UNINA-9910453054603321 |
|
Ting Antony <1962->
|
||
| Cambridge : , : Cambridge University Press, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The taxation of corporate groups under consolidation : an international comparison / / Antony Ting [[electronic resource]]
| The taxation of corporate groups under consolidation : an international comparison / / Antony Ting [[electronic resource]] |
| Autore | Ting Antony <1962-> |
| Pubbl/distr/stampa | Cambridge : , : Cambridge University Press, , 2013 |
| Descrizione fisica | 1 online resource (xvi, 321 pages) : digital, PDF file(s) |
| Disciplina | 343.06/7 |
| Collana | Cambridge tax law series |
| Soggetto topico |
Corporations - Taxation - Law and legislation
Income tax - Law and legislation Fiscal policy |
| ISBN |
1-107-23825-0
1-139-61312-X 1-139-62614-0 1-139-60942-4 1-139-51978-6 1-139-61684-6 1-283-87070-3 1-139-62242-0 |
| Classificazione | LAW086000 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 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? |
| Record Nr. | UNINA-9910779439503321 |
|
Ting Antony <1962->
|
||
| Cambridge : , : Cambridge University Press, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The taxation of corporate groups under consolidation : an international comparison / / Antony Ting [[electronic resource]]
| The taxation of corporate groups under consolidation : an international comparison / / Antony Ting [[electronic resource]] |
| Autore | Ting Antony <1962-> |
| Pubbl/distr/stampa | Cambridge : , : Cambridge University Press, , 2013 |
| Descrizione fisica | 1 online resource (xvi, 321 pages) : digital, PDF file(s) |
| Disciplina | 343.06/7 |
| Collana | Cambridge tax law series |
| Soggetto topico |
Corporations - Taxation - Law and legislation
Income tax - Law and legislation Fiscal policy |
| ISBN |
1-107-23825-0
1-139-61312-X 1-139-62614-0 1-139-60942-4 1-139-51978-6 1-139-61684-6 1-283-87070-3 1-139-62242-0 |
| Classificazione | LAW086000 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 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? |
| Record Nr. | UNINA-9910810664303321 |
|
Ting Antony <1962->
|
||
| Cambridge : , : Cambridge University Press, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||