The Taxation Of Corporate Groups Under Consolidation
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The Taxation Of Corporate Groups Under Consolidation
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Author : Antony Ting
language : en
Publisher: Cambridge University Press
Release Date : 2013
The Taxation Of Corporate Groups Under Consolidation written by Antony Ting 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 2013 with Business & Economics categories.
Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries.
International And Ec Tax Aspects Of Groups And Companies
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Author : Guglielmo Maisto (jurist.)
language : en
Publisher: IBFD
Release Date : 2008
International And Ec Tax Aspects Of Groups And Companies written by Guglielmo Maisto (jurist.) and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Corporations categories.
Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007, this book analyses the tax issues for groups of companies operating in a European or worldwide dimension. The book examines the issues raised by both tax treaty and European law by focusing on selected topics. It first provides an analysis of the group concept under company and commercial law followed by an overview of taxation of groups in common and civil law countries. The tax regime of groups of companies under European law is further considered, both for income tax and VAT. The issues raised by application of tax treaties to groups of companies is then considered, with a particular emphasis on treaty recognition of groups, application of tax treaties to companies included in national group consolidation regimes, and application of the treaty articles on business income and non-discrimination. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and North American jurisdictions.
Shipowners Limitation Of Liability
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Author : Miguel Correia
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2013-01-06
Shipowners Limitation Of Liability written by Miguel Correia and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-06 with Law categories.
This book refines the features of a variety of different common law and civil law systems down to a recognizable standard CIT system, identifying in the process the system’s core strengths and problems, as well as the factors that determine its impact on corporate behavior. The author offers insightful perspectives on such crucial issues as the following: corporate group members versus corporate groups as taxable entities; anti-abuse rules and developments in judicial anti-abuse doctrines; costs associated with, e.g., valuation of assets, compliance, and administration; how certain core CIT concepts are independent of tax law; efficiency, equity, and the protection of existing property rights; the firm’s reaction to behavioral control instruments; limitations on the use of losses; depreciation and amortization rules; manipulation of legal characterization; and transfer of assets and income. The work has an interdisciplinary approach drawing on the literatures of tax law, economics, corporate law, accounting, and business management. It concludes with a set of policy guidelines that should be considered when approaching the traditionally cumbersome interaction between tax systems and corporate groups. Especially valuable to the practitioner are the book’s extensive graphic design solutions illustrating the subtleties of the operation of corporate tax laws. Analyzing the taxation of corporate groups in a user-friendly form not available in any other source, this book greatly enhances the development of advanced tax planning methods that do not disrupt the economic operation of businesses. Its comprehensive conceptual framework will greatly facilitate the work of those, from practitioners to researchers, interested in developing a practical approach to corporate income taxation applicable at a global level.
Tax Consolidation
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Author :
language : en
Publisher:
Release Date : 2020
Tax Consolidation written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
Tax Consolidation And The Structure Of Corporate Groups
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Author : Kazuki Onji
language : en
Publisher: Australia-Japan Research Centre the Australian National Un
Release Date : 2011-01-01
Tax Consolidation And The Structure Of Corporate Groups written by Kazuki Onji and has been published by Australia-Japan Research Centre the Australian National Un this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-01-01 with Corporations categories.
A Common Tax Base For Multinational Enterprises In The European Union
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Author : Carsten Wendt
language : en
Publisher: Springer Science & Business Media
Release Date : 2009-04-16
A Common Tax Base For Multinational Enterprises In The European Union written by Carsten Wendt 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 2009-04-16 with Business & Economics categories.
Carsten Wendt analyses the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises in the European Union. He addresses important issues concerning a common tax base, such as the definition of the consolidated group, the technique and scope of consolidation and the formula used to allocate the consolidated tax base among the involved member states.
International Taxation Of Manufacturing And Distribution
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Author : John Abrahamson
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-02-18
International Taxation Of Manufacturing And Distribution written by John Abrahamson and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-18 with Law categories.
The most thorough treatment of its subject available, this book introduces and analyses the international tax issues relating to international manufacturing and distribution activities, extending from the tax regime in the country where the manufacturing activities are located, through to regional purchase and sales companies, to the taxation of local country sales companies. The analysis includes the domestic tax laws relating to manufacturing and distribution company profits as well as international tax issues relating to income flows and the payment of dividends. Among the topics and issues analysed in depth are the following: – foreign tax credits; – taxation in the digital economy; – tax incentives; – intellectual property; – group treasury companies; – mergers and acquisitions; – leasing; – derivatives; – controlled foreign corporation provisions; – VAT and customs tariffs; – free trade agreements and customs unions; – transfer pricing; – role of tax treaties; – hedging; – related accounting issues; – deferred tax assets and liabilities; – tax risk management; – supply chain management; – depreciation allowances; and – carry-forward tax losses. The book includes descriptions of 21 country tax systems and ten detailed case studies applying the analysis to specific examples. Detailed up-to-date attention is paid to the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) and other measures against tax avoidance. As a full-scale commentary and analysis of international taxation issues for multinational manufacturing groups – including in-depth consideration of corporate structures, tax treaties, transfer pricing, and current developments – this book is without peer. It will prove of inestimable value to all accountants, lawyers, economists, financial managers, and government officials working in international trade environments.
Tax Book 2020
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Author : Alan Moore
language : en
Publisher: Tax World Ltd
Release Date : 2020-09-01
Tax Book 2020 written by Alan Moore and has been published by Tax World Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-01 with Business & Economics categories.
Now in its 23rd year, the Tax Book is the authoritative commentary on the Taxes Consolidation Act 1997. I can’t remember when I have been so impressed before by a book. What is astonishing is the sheer simplicity of the idea behind it. It is so simple as to amount to genius. What the tax book does is to take the Consolidated Taxes Act 1997 and produce what appears to be an identical copy of that Act. Each section and schedule, each subsection and paragraph of the original Act appears. Looking at it you would be convinced you are reading the actual legislation. It is only when you do read it that you realise it couldn’t be the legislation. Because you can actually understand it! What Alan Moore has done is to rewrite the Consolidated Taxes Act 1997, subsection by subsection, in plain English. I don’t believe I have ever seen a book which is laid out to look exactly the same as the original legislation, and which instead of attempting a global birds-eye view of each section tackles each subsection in turn and explains exactly what that subsection is intended to mean. This version of the legislation is so much more readable! I unreservedly recommend this book to every tax practitioner. Frank Carr, KPMG, Irish Tax Review Alan Moore BA BComm MBA CTA has 40 years' experience in tax: VAT, CAT, Income Tax, Corporation Tax and CGT. He was consultant to Revenue on the Taxes Consolidation Act 1997. He is founder and CEO of Tax World Ltd.
Practical Guide To Consolidated Returns
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Author : James C. Warner
language : en
Publisher: CCH
Release Date : 2007-02
Practical Guide To Consolidated Returns written by James C. Warner and has been published by CCH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-02 with Business & Economics categories.
Thsi book provides the expert, practical analysis you need to navigate your way through the complex consolidated returns maze.
Corporate Income Tax Harmonization In The European Union
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Author : D. Pîrvu
language : en
Publisher: Springer
Release Date : 2012-08-13
Corporate Income Tax Harmonization In The European Union written by D. Pîrvu and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-08-13 with Business & Economics categories.
Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.