Taxation Of Corporate Reorganizations
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Taxation Of Corporate Reorganizations
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Author : K. A. Siobhan Monaghan
language : en
Publisher:
Release Date : 2012
Taxation Of Corporate Reorganizations written by K. A. Siobhan Monaghan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Consolidation and merger of corporations categories.
Federal Income Taxation Of Corporate Reorganizations And Divisions
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Author : John Winfield Scott
language : en
Publisher:
Release Date : 1972
Federal Income Taxation Of Corporate Reorganizations And Divisions written by John Winfield Scott and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1972 with Corporate reorganizations categories.
Reorganization Clauses In Tax Treaties
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Author : Domingo J. Jiménez-Valladolid de l'Hotellerie Fallois
language : en
Publisher:
Release Date : 2013
Reorganization Clauses In Tax Treaties written by Domingo J. Jiménez-Valladolid de l'Hotellerie Fallois and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Consolidation and merger of corporations categories.
Reorganization Clauses in Tax Treaties' analyses the tax consequences of corporate reorganizations in the context of tax treaty models and the solutions adopted in the global tax treaties network. The book also proposes solutions to be implemented in the model tax treaties in order to deal with cross-border reorganizations.0 Taxation of mergers and corporate reorganizations is often regarded as one of the most complex aspects of developed tax systems. Contrary to the general realization principle, transfers of assets and liabilities in the course of corporate reorganizations are not taxed when they occur. Instead, recognition of the capital gains arising from such transfers is deferred through different mechanisms under preferential tax regimes with the objective of granting corporate reorganizations a tax neutral treatment.0 However, this tax neutrality might be jeopardized when the effects of corporate reorganizations cross borders. So long as tax treaties do not cater for any special provisions dealing with the effects of corporate reorganizations, cross-border reorganizations will be hampered with the risks of overtaxation, while at the same time global tax neutrality will be compromised due to the inconsistent tax treatment of these transactions from a cross-border perspective.0 Only a few countries have dealt with issues originating from cross-border reorganizations in their tax treaty network. Nonetheless, the solutions adopted in the current situation do not provide satisfactory results when analysing the tax consequences of corporate reorganizations from a global perspective.
Federal Tax Aspects Of Corporate Reorganizations
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Author : Daniel M. Schneider
language : en
Publisher: Shepard's/McGraw-Hill
Release Date : 1988
Federal Tax Aspects Of Corporate Reorganizations written by Daniel M. Schneider and has been published by Shepard's/McGraw-Hill this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Business & Economics categories.
This volume explores the seven types of reorganizations and their variations. Also covered are such topics as the relationship of S Corporations to reorganizations, foreign reorganizations, liquidations, poison pills, estate freezes and original issue and market discounts.
Tax And Accounting Aspects Of Corporate Reorganizations 2d
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Author :
language : en
Publisher:
Release Date : 1972
Tax And Accounting Aspects Of Corporate Reorganizations 2d written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1972 with Consolidation and merger of corporations categories.
The Federal Tax Status Of Corporate Reorganizations
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Author : Richard Fisher Peirce
language : en
Publisher:
Release Date : 1955
The Federal Tax Status Of Corporate Reorganizations written by Richard Fisher Peirce and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1955 with categories.
Hidden Taxes In Corporate Reorganizations
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Author : Arnold Rudolph Ruprecht Baar
language : en
Publisher:
Release Date : 1935
Hidden Taxes In Corporate Reorganizations written by Arnold Rudolph Ruprecht Baar and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1935 with Consolidation and merger of corporations categories.
Taxation Of Corporate Reorganization Conference
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Author : Federated Press
language : en
Publisher:
Release Date : 2008
Taxation Of Corporate Reorganization Conference written by Federated Press and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.
Cases And Materials On Taxation Of Business Enterprises
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Author : Glenn E. Coven
language : en
Publisher: West Academic Publishing
Release Date : 2002
Cases And Materials On Taxation Of Business Enterprises written by Glenn E. Coven 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 2002 with Business & Economics categories.
This law school casebook adopts the classic casebook approach to the study of C corporations, S corporations, partnerships, and limited-liability companies, while incorporating an expanded number of problem sets. As revised, the book is intended as a teaching tool adaptable to the newly emerging as well as more traditional law school and business school course offerings in partnership and corporate tax law. There is ample material for a three- or four-credit course on the taxation of C corporations and for a two-credit course focusing on corporate reorganizations.
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.