Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Tax Consolidation And The Structure Of Corporate Groups
Download Tax Consolidation And The Structure Of Corporate Groups full books in PDF, epub, and Kindle. Read online Tax Consolidation And The Structure Of Corporate Groups ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis The Taxation of Corporate Groups Under Consolidation by : Antony Ting
Download or read book The Taxation of Corporate Groups Under Consolidation written by Antony Ting and published by Cambridge University Press. This book was released on 2013 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries.
Author :Kazuki Onji Publisher :Australia-Japan Research Centre the Australian National Un ISBN 13 :9780864133489 Total Pages :4372 pages Book Rating :4.1/5 (334 download)
Book Synopsis Tax Consolidation and the Structure of Corporate Groups by : Kazuki Onji
Download or read book Tax Consolidation and the Structure of Corporate Groups written by Kazuki Onji and published by Australia-Japan Research Centre the Australian National Un. This book was released on 2011-01-01 with total page 4372 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Practical Guide to Consolidated Returns by : James C. Warner
Download or read book Practical Guide to Consolidated Returns written by James C. Warner and published by CCH. This book was released on 2007-02 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Thsi book provides the expert, practical analysis you need to navigate your way through the complex consolidated returns maze.
Download or read book Corporate Tax Law written by Peter Harris and published by Cambridge University Press. This book was released on 2013-03-07 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.
Book Synopsis Corporate Loss Utilisation through Aggressive Tax Planning by : OECD
Download or read book Corporate Loss Utilisation through Aggressive Tax Planning written by OECD and published by OECD Publishing. This book was released on 2011-08-03 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and non-arm’s length transfer pricing.
Book Synopsis Taxation and Development - A Comparative Study by : Karen B. Brown
Download or read book Taxation and Development - A Comparative Study written by Karen B. Brown and published by Springer. This book was released on 2017-01-16 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.
Book Synopsis Corporate Income Taxes under Pressure by : Ruud A. de Mooij
Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Book Synopsis Fresh Fruit and Vegetable Shipments by States, Commodities, Countries, Stations by :
Download or read book Fresh Fruit and Vegetable Shipments by States, Commodities, Countries, Stations written by and published by . This book was released on 1968 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :American Bar Association. House of Delegates Publisher :American Bar Association ISBN 13 :9781590318737 Total Pages :216 pages Book Rating :4.3/5 (187 download)
Book Synopsis Model Rules of Professional Conduct by : American Bar Association. House of Delegates
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Download or read book Corporate Tax Law written by Peter Harris and published by Cambridge University Press. This book was released on 2013-03-07 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many corporate tax systems lack structure. Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems uses a conceptual framework to illustrate and analyse the many difficult issues corporations pose. This framework is enhanced by the examination of a large body of legal rules and practical considerations which demonstrate how corporate tax systems work in practice. While adopting a broad comparative approach, the analysis also drills down into the detail of influential corporate tax systems in order to illustrate the major issues they face and the options available to them.
Book Synopsis The Governance of Corporate Groups by : Janet Dine
Download or read book The Governance of Corporate Groups written by Janet Dine and published by Cambridge University Press. This book was released on 2000-06-05 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Starting from a discussion of the theoretical underpinning of the place companies occupy in society, this book explores the consequences of adherence to free market contractualist theory, including the lack of regulatory control of a sufficiently robust nature. Professor Dine comments on the absence of a concept of governance of groups from a comparative perspective and considers the consequences of this absence for the conflict of laws. In particular, she highlights the tragic consequences of globalization by transnationals including polarization of income and environmental damage, and suggests a possible legal framework to prevent future damages.
Book Synopsis Corporate Income Tax Harmonization in the European Union by : D. Pîrvu
Download or read book Corporate Income Tax Harmonization in the European Union written by D. Pîrvu and published by Springer. This book was released on 2012-08-13 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Acquisition Finance by : Tom Speechley
Download or read book Acquisition Finance written by Tom Speechley and published by Bloomsbury Publishing. This book was released on 2016-05-03 with total page 687 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the main issues for a buyer making an acquisition is how to finance it. Acquisition Finance, 2nd edition considers the commercial factors that influence the choice of finance and analyses the most common forms of debt and equity finance. Offering in depth expert advice it provides a full picture for each scenario of the transaction structure and process from the initial commercial stages, to the structuring aspects, due diligence process, the legal documentation process (including a detailed look at the various legal documents required), to funding and completion. The second edition includes coverage of the following changes in the financial market: Impact of the credit crunch on the acquisition finance market and the terms currently available to borrowers (pricing, level of restriction, balance of negotiating power between lenders and borrowers); Types of acquisition finance currently available (less mezzanine finance, less second lien debt, but high yield debt market strengthening); Typical funding structures in the post-credit crunch market; How the financial assistance rules apply to buyouts since October 1, 2009; Changes to the players in the acquisition finance market, including the increasing involvement of non-bank lenders; Continued evolution of the private equity market; Current state of the public-to-private market and its regulation reflecting changes to the Takeover Code since 2008. Includes the following legislation and case law: Companies Act 2006 - how the financial assistance rules apply to buyouts since October 1, 2009; Changes to the Takeover Code since publication of the 1st edition in 2008; Makdessi v Cavendish Square Holdings BV and another (Appeal) [2013] EWCA Civ 1539; Re Uniq Plc [2011] EWHC 749 (Ch); Barclays Bank Plc and others v HHY Luxembourg SARL & Anor (Rev 1) [2010] EWCA Civ 1248. Previous print edition ISBN: 9781845920173
Book Synopsis Doctrina et Usu in Business Law by : Tomáš Peráček
Download or read book Doctrina et Usu in Business Law written by Tomáš Peráček and published by ADJURIS – International Academic Publisher. This book was released on 2023-01-12 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume contains the scientific papers presented at the Twelfth International Conference „Challenges of Business Law in the Third Millennium” that was held on 25 November 2022 in online format on Zoom. The conference is organized each year by the Society of Juridical and Administrative Sciences. The scientific studies included in this volume are grouped into three chapters: Business Interactions Specific to Public Law; Private Law and Business Law, an Essential Duo; Modern Developers of Business Law: International Law and European Union Law. The present volume is addressed to practitioners, researchers, students and PhD candidates in juridical sciences, who are interested in recent developments and prospects for development in the field of business law at international and national level.
Book Synopsis Comparative Income Taxation by : Brian J. Arnold
Download or read book Comparative Income Taxation written by Brian J. Arnold and published by Kluwer Law International B.V.. This book was released on 2019-12-09 with total page 655 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comparative Income Taxation A Structural Analysis Fourth Edition Hugh J. Ault, Brian J. Arnold & Graeme S. Cooper In complex national income tax systems, structural and design variations from one country to another present major obstacles to the kind of comparative understanding that economic globalization requires. Hence the great significance of this outstanding book, highly acclaimed through three previous editions and now thoroughly updated to encompass the latest changes and trends. In it, leading authorities from eleven of the world’s most important national taxation systems each contribute their particular expertise to a study of specific crucial problems of tax design. In addition to the nine countries covered in previous editions—Australia, Canada, France, Germany, Japan, the Netherlands, Sweden, the United Kingdom and the United States—China and India have now been added to provide the perspective of developing countries. Individually authored country descriptions outline the climate and institutional framework in which each of the eleven national taxation systems’ substantive rules operate. All the country descriptions are analyzed in accordance with a common format to facilitate comparisons of the ways in which the countries’ tax systems are similar and in which they differ. They form the background to an expertly informed comparative analysis focusing on three major areas: basic income taxation, taxation of business organizations and international taxation. Most of the rules especially important for international business and investment are dealt with here, including (among many others) rules on the following: classification of business entities; taxation of corporations and their shareholders; corporate organization and restructuring; taxation of partnerships; residence and source taxation; controlled foreign company rules; restrictions on the deduction of interest; courts dealing with tax matters; and effect of tax treaties. Several new topics—including the classification of employees and independent contractors, the taxation of pensions, patent box regimes, the taxation of indirect transfers and the tax challenges of the digital economy—have been added. Especially timely are discussions of changes stemming from the G20/OECD Base Erosion and Profit Shifting project. The introduction has also been expanded to include a new section on European Union (EU) law as it affects the tax laws of EU Member States. This new edition of a classic source of information and analysis for students, professors, researchers, tax practitioners and tax policy officials on the different ways that countries design their income tax systems will be widely welcomed by the international tax community.
Book Synopsis General Reports of the XXth General Congress of the International Academy of Comparative Law - Rapports généraux du XXème Congrès général de l'Académie internationale de droit comparé by : Katharina Boele-Woelki
Download or read book General Reports of the XXth General Congress of the International Academy of Comparative Law - Rapports généraux du XXème Congrès général de l'Académie internationale de droit comparé written by Katharina Boele-Woelki and published by Springer Nature. This book was released on 2020-12-17 with total page 710 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores convergences of legal doctrine despite jurisdictional, cultural and political barriers, as well as divergences due to such barriers, examining topics that are of vital importance to contemporary legal scholars. Written by leading experts from all continents, its 26 chapters present a comparative analysis of cutting-edge legal issues of the 21st century. While each of the countries covered stands alone as a sovereign state, in a technologically advanced world their disparate systems nonetheless show comparable strategies in dealing with complex legal issues. Several of the chapters show how, in addition to state normative production and state adjudication, a growing panoply of non-state instruments and non-state adjudication are becoming more and more central to the legal field. This book is a key addition to the library of any scholar wanting to keep abreast of the major trends in contemporary law. Representing the current state of law in a vast range of areas, it covers each topic from a comparative perspective. Cet ouvrage, en examinant des sujets d'une importance vitale pour les juristes contemporains, traite des convergences de la doctrine juridique malgré les barrières juridictionnelles, culturelles et politiques ainsi que des divergences dues à ces barrières. Écrits par d'éminents universitaires de tous les continents, ses 26 chapitres présentent une analyse comparative de sujets juridiques majeurs du 21e siècle. Dans un monde technologiquement avancé, bien que chaque pays analysé dans cet ouvrage demeure autonome en tant qu'État souverain, l’ensemble des systèmes disparates présente néanmoins des stratégies comparables pour traiter des questions juridiques complexes. En outre, plusieurs chapitres montrent comment, en plus de la production normative et de la résolution des différends étatiques, la panoplie croissante de différents types d'instruments non étatiques et de résolution non étatique des différends devient de plus en plus centrale dans la sphère juridique. Cet ouvrage est un ajout essentiel à la bibliothèque de tout universitaire souhaitant se tenir au courant des principales tendances du droit contemporain. Il couvre un vaste domaine de sujets traités d'un point de vue comparatif et représente l'état actuel du droit dans chaque domaine.
Book Synopsis A Common Consolidated Corporate Tax Base for Europe – Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa by : Wolfgang Schön
Download or read book A Common Consolidated Corporate Tax Base for Europe – Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa written by Wolfgang Schön and published by Springer Science & Business Media. This book was released on 2008-04-24 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: Preface This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB) that was held in Berlin on 15 – 16 may 2007. The conference was jointly organised by the German Federal Ministry of Finance, the Centre for European Economic Research (ZEW), Mannheim, and the Max Planck Institute (MPI) for Intellectual Property, Competition and Tax Law, Munich. More than 250 participants from all over Europe and other regions, scholars, politicians, business people and tax administrators, discussed the Eu- pean Commission’s proposal to establish a CCCTB. Three panels of tax experts evaluated the common tax base with respect to structural elements, consolidation, allocation, international aspects and administration. The conference made clear that the CCCTB has the potential to overcome some of the most intriguing problems of corporate income taxation within the Common Market. Common tax accounting rules substantially reduce compliance and administrative costs. Consolidation of a group’s profits and losses effects cro- border loss compensation which removes a major tax obstacle for European cro- border investment. At the same time, tax planning with respect to financing and transfer pricing is pushed back within the European Union. Moreover, as far as the CCCTB applies, member states are able to remove tax provisions that are targeted at cross border tax evasion and that might be challenged by the jurisdiction of the Eu- pean Court of Justice.
