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000847586 010__ $$z  2012027130
000847586 020__ $$z9781107033498
000847586 020__ $$z9781139613125$$q(electronic book)
000847586 035__ $$a(MiAaPQ)EBC1099955
000847586 035__ $$a(Au-PeEL)EBL1099955
000847586 035__ $$a(CaPaEBR)ebr10634356
000847586 035__ $$a(CaONFJC)MIL418320
000847586 035__ $$a(OCoLC)823724185
000847586 040__ $$aMiAaPQ$$cMiAaPQ$$dMiAaPQ
000847586 050_4 $$aK4544$$b.T56 2013
000847586 08204 $$a343.06/7$$223
000847586 1001_ $$aTing, Antony,$$d1962-
000847586 24514 $$aThe taxation of corporate groups under consolidation$$h[electronic resource] :$$ban international comparison /$$cAntony Ting.
000847586 260__ $$aCambridge [U.K.] ;$$aNew York :$$bCambridge University Press,$$c2013.
000847586 300__ $$axvi, 321 p. :$$bill.
000847586 440_0 $$aCambridge tax law series
000847586 504__ $$aIncludes bibliographical references and index.
000847586 5058_ $$aMachine generated contents note: Part I. The Enterprise Doctrine - Theory and Practice: 1. The rise of corporate groups: a challenge to the tax law; 2. Application of the enterprise doctrine to group taxation: theory; 3. Application of the enterprise doctrine to group taxation: practice; Part II. Comparative Analysis of Key Structural Elements of Consolidation Regimes: 4. Policy objectives and structural elements of consolidation; 5. Definition of a group; 6. Treatment of losses; 7. Treatment of assets; 8. Treatment of intra-group shareholdings; 9. Interactions between consolidation and other parts of the income tax system; 10. A model consolidation regime?.
000847586 506__ $$aAccess limited to authorized users.
000847586 520__ $$a"The rise of corporate groups in the last century dictates a shift in the income tax law: instead of treating each company as a separate taxpayer, the tax consolidation regime is increasingly common. Antony Ting presents the first comprehensive comparative study of eight consolidation regimes in Australia, France, Italy, Japan, the Netherlands, New Zealand, Spain and the USA. In the study, he critically analyses and compares alternative policy options with respect to ten key structural elements. The study improves understanding of the design and implementation of consolidation regimes and sets the stage for the search for a model. It provides valuable information with respect to the best practices, as well as the pitfalls, in the design of a consolidation regime. The book is essential to countries contemplating the introduction of a new consolidation regime and offers important insights into the management of such a complex structure through careful policy-orientated choices"--$$cProvided by publisher.
000847586 650_0 $$aCorporations$$xTaxation$$xLaw and legislation.
000847586 650_0 $$aIncome tax$$xLaw and legislation.
000847586 650_0 $$aFiscal policy.
000847586 852__ $$bebk
000847586 85640 $$3ProQuest Ebook Central Academic Complete$$uhttps://univsouthin.idm.oclc.org/login?url=https://ebookcentral.proquest.com/lib/usiricelib-ebooks/detail.action?docID=1099955$$zOnline Access
000847586 909CO $$ooai:library.usi.edu:847586$$pGLOBAL_SET
000847586 980__ $$aEBOOK
000847586 980__ $$aBIB
000847586 982__ $$aEbook
000847586 983__ $$aOnline