Taxation of Corporate Groups

1. Auflage 2013
ISBN: 978-90-411-4841-4
Verlag: Wolters Kluwer

Buch, Englisch, Band 43, 360 Seiten, Format (B × H): 157 mm x 249 mm, Gewicht: 703 g

Reihe: Series on International Taxati

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.

Autoren/Hrsg.

Correia, Miguel

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Multinationale Unternehmen
• Rechtswissenschaften Internationales Recht und Europarecht Internationales Recht Internationales Öffentliches Recht, Völkerrecht, Internationale Organisationen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Steuerwesen

Inhaltsverzeichnis

About the Author. Preface. List of Abbreviations. List of Figures. Introduction: Problem, Approach and Structure. CHAPTER 1 The Policy Approach. CHAPTER 2 The Taxation of Corporate Groups under the Standard CIT System. CHAPTER 3 The Tax Integration of Corporate Groups. CHAPTER 4 Policy Guidelines. Appendix. Glossary. Bibliography. Table of Statutes. Index.