Corporate Taxation
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Fundamentals Of Corporate Taxation
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Author :
language : en
Publisher:
Release Date : 2005
Fundamentals Of Corporate Taxation written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Corporations categories.
Clear, concise, and engaging, Fundamentals of Corporate Taxation teaches the fundamentals of a highly complex subject with skillfully drafted problems, explanatory text, and a selective mix of original source materials. The coursebook incorporates all relevant changes from recent acts, including the American Jobs Creation Act of 2004 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. Important new highlights include discussions on the impact of reduced tax rates on qualified dividends, new rules limiting the transfer or importation of built-in-losses, and the response by courts and the Internal Revenue Service to corporate tax shelters. The sixth edition also contains new material on corporate reorganizations and S corporations, rulings on Section 351 control requirements and corporate divisions, and more permissive eligibility requirements and other new statutory rules.
Anglo American Corporate Taxation
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Author : Steven A. Bank
language : en
Publisher: Cambridge University Press
Release Date : 2011-09-22
Anglo American Corporate Taxation written by Steven A. Bank and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-09-22 with Law categories.
The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders through a full or partial credit against dividends received. Under the American approach, by contrast, corporate and shareholder income taxes have remained separate under what is called a 'classical' system in which shareholders receive little or no relief from a second layer of taxes on dividends. Steven A. Bank explores the evolution of the corporate income tax systems in each country during the nineteenth and twentieth centuries to understand the common legal, economic, political and cultural forces that produced such divergent approaches and explains why convergence may be likely in the future as each country grapples with corporate taxation in an era of globalization.
Corporate Income Taxation
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Author : Douglas A. Kahn
language : en
Publisher: West Academic Publishing
Release Date : 2001
Corporate Income Taxation written by Douglas A. Kahn and has been published by West Academic Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.
Corporate tax laws have changed radically-most importantly due to the Tax Reform Act of 1986. This treatise is aimed at generalists who need a comprehensive overview of corporate tax doctrine and tax laws, specialists who need a way to synthesize the relevant authorities on a particular question, and students who want a discursive text to read along with their casebook. Discusses the crucial issues of corporate taxation. This book provides a comprehensive understanding of the field, enhance law student performance on exams, and also provides a useful guide for attorneys practicing in this area.
Understanding Corporate Taxation
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Author : Leandra Lederman
language : en
Publisher:
Release Date : 2016
Understanding Corporate Taxation written by Leandra Lederman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Corporations categories.
This clearly written treatise is designed to make very accessible the complex subject of corporate taxation by using non-technical, straightforward language, charts, checklists, diagrams, and numerous examples to aid readers' understanding. The book starts with an introductory chapter that discusses the choice of business form; the general principle that corporate profits are subject to double taxation (once at the corporate level and again at the shareholder level); and the basics of anti-abuse rules, such as the step-transaction doctrine. Those anti-abuse rules are explored in more detail in a later chapter, as are proposals to partially or fully eliminate double taxation. The next several chapters are organized using a cradle-to-grave approach that traces the life cycle of a corporation, beginning with formation and capitalization and ending with corporate "death," liquidation. Between those events, the book discusses operational issues, including the capital structure of a corporation, distributions of cash or property, stock redemptions, and stock dividends. After corporate liquidations, the book explores more advanced topics, such as taxable stock or asset acquisitions; non-taxable corporate reorganizations and divisions; the carryover of tax attributes (such as net operating losses) following certain non-recognition transactions; and the treatment of corporate tax shelters. In addition, a chapter addresses the taxation of S corporations, which generally provides a single-tax paradigm. Understanding Corporate Taxation also includes discussion of relevant cases. It is designed to supplement any corporate tax casebook or to be used on its own.
Understanding Corporate Taxation
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Author : Leandra Lederman
language : en
Publisher: LexisNexis
Release Date : 2010-04
Understanding Corporate Taxation written by Leandra Lederman and has been published by LexisNexis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-04 with Corporations categories.
This clearly written Understanding treatise is designed to supplement any corporate tax casebook, providing a step-by-step explanation of the fundamentals of corporate tax law. After an initial introductory chapter, six chapters cover events in the life cycle of a corporation, including capitalization of a corporation with debt or equity. The next seven chapters cover S corporations; corporate reorganizations (in four chapters); carryover of tax attributes; and anti-abuse and special provisions, such as the corporate AMT. The final two chapters discuss the important policy issues of corporate integration and corporate tax shelters. The chapter on corporate tax shelters is new to this edition of the book. Understanding Corporate Taxation includes discussion of relevant cases, checklists, diagrams of transactions, and numerous examples.
Shifting The Burden
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Author : Cathie J. Martin
language : en
Publisher: University of Chicago Press
Release Date : 1991-07-09
Shifting The Burden written by Cathie J. Martin and has been published by University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991-07-09 with Business & Economics categories.
Since World War II, the corporate tax burden has, overall, decreased enormously as a percentage of the government's total revenue. Until now, however, no explanation of this phenomenon has accounted for the periodic reforms—such as the dramatic 1986 Tax Reform Act—which significantly increase some corporate taxes. Remarkably accessible and rich in historical evidence, Shifting the Burden is the most compelling explanation to date of how our nation's tax policy is formulated. Cathie J. Martin shows how presidents' cultivation of allies within the business community and struggles within that community itself combine to shape tax policy.
Research Handbook On Corporate Taxation
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Author : Reuven S. Avi-Yonah
language : en
Publisher: Edward Elgar Publishing
Release Date : 2023-08-15
Research Handbook On Corporate Taxation written by Reuven S. Avi-Yonah and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-15 with categories.
Encapsulating the multitude of challenges faced by the international corporate tax regime, this timely Research Handbook provides an in-depth comparative legal analysis of corporate income tax as it is practiced across the world. Beginning with four foundational chapters exploring the purpose and history of corporate tax, the Handbook goes on to provide a synthesis of the key issues in corporate taxation within the US regime, addressing some of the cutting-edge normative issues in designing a corporate tax. It then proceeds to set this against the experience in the EU and eleven other countries including the UK, Canada, China, Japan, India, Brazil and New Zealand. A further section on corporate tax planning includes careful analysis of such issues as corporate tax shelters, economic substance, social responsibility and governance, before final, horizon-scanning chapters consider the future of corporate tax and whether a new form of corporate tax might be possible. With a variety of paths to reform proposed throughout, this Research Handbook will prove an invigorating read for tax scholars working on taxation and tax law as well as for tax practitioners and those in fiscal policy seeking ways to improve, or navigate, the current state of affairs in international corporate tax law.
Corporate Taxation In The Global Economy
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Author : International Monetary Fund. Fiscal Affairs Dept.
language : en
Publisher: International Monetary Fund
Release Date : 2019-03-10
Corporate Taxation In The Global Economy written by International Monetary Fund. Fiscal Affairs Dept. and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-10 with Business & Economics categories.
The policy paper Corporate Taxation in the Global Economy stresses the need to maintain and build on the progress in international cooperation on tax matters that has been achieved in recent years, and in some respects now appears under stress. With special attention to the circumstances of developing countries, the paper identifies and discusses various options currently under discussion for the international tax system to ensure that countries, and in particular low-income countries, can continue to collect corporate tax revenues from multinational activities.
International Company Taxation
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Author : Ulrich Schreiber
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-01-30
International Company Taxation written by Ulrich Schreiber and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-30 with Business & Economics categories.
The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations. In particular, the book deals with: Legal structures of international company taxation, International double taxation, Source-based and residence-based income taxation, International investment and profit shifting, International corporate tax planning, International tax planning and European law, Harmonization of corporate taxation in the European Union, International tax planning and tax accounting. International tax law is designed to avoid international double taxation and to combat international tax avoidance. Nevertheless, companies investing in foreign countries may suffer from international double taxation of profits. On the other hand, these companies may also be able to exploit an international tax rate differential by means of cross-border tax planning. Ulrich Schreiber holds the chair of Business Administration and Business Taxation at the University of Mannheim. He serves as co-editor of Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf) and Schmalenbach Business Review (sbr) and is affiliated with the Centre for European Economic Research (ZEW) as a research associate. Ulrich Schreiber is a member of the Academic Advisory Board of the Federal Ministry of Finance.
Corporate Taxation In A Dynamic World
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Author : Paolo M. Panteghini
language : en
Publisher: Springer Science & Business Media
Release Date : 2007-05-10
Corporate Taxation In A Dynamic World written by Paolo M. Panteghini and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-05-10 with Business & Economics categories.
This book analyzes the economic principles of modern corporate taxation. It is novel in two respects. First of all, it analyzes not only the effects of taxation on firms' marginal choices, but also focuses on the impact of taxation on discrete choices, such as plant location, R and D investment, and new marketing programs. The second novelty is represented by the application of option pricing techniques to corporate taxation.