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The Taxation of Corporate Groups under Consolidation: An International Comparison
Antony Ting
€ 136.48
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Description for The Taxation of Corporate Groups under Consolidation: An International Comparison
hardcover. Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries. Series: Cambridge Tax Law Series. Num Pages: 336 pages, 31 b/w illus. 11 tables. BIC Classification: KFFD1; LAM; LNUC. Category: (U) Tertiary Education (US: College). Dimension: 160 x 235 x 23. Weight in Grams: 624. An International Comparison. Series: Cambridge Tax Law Series. 336 pages, 31 b/w illus. 11 tables. Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries. Cateogry: (U) Tertiary Education (US: College). BIC Classification: KFFD1; LAM; LNUC. Dimension: 160 x 235 x 23. Weight: 624.
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 ... Read more
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 ... Read more
Product Details
Format
Hardback
Publication date
2012
Publisher
Cambridge University Press
Number of pages
336
Condition
New
Series
Cambridge Tax Law Series
Number of Pages
336
Place of Publication
Cambridge, United Kingdom
ISBN
9781107033498
SKU
V9781107033498
Shipping Time
Usually ships in 7 to 11 working days
Ref
99-16
About Antony Ting
Antony Ting is a senior lecturer at the University of Sydney Business School. He was previously a tax partner in a major international accountancy firm, advising multinational companies on corporate tax as well as international tax issues.
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