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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
The Taxation of Corporate Groups Under Consolidation: An International Comparison

The Taxation of Corporate Groups Under Consolidation: An International Comparison

Ting, Antony

Hardcover

Series: Cambridge Tax Law

General Law

Currently unavailable to order

ISBN10: 1107033497
ISBN13: 9781107033498
Publisher: Cambridge University Press
Published: Feb 25 2013
Pages: 336
Weight: 1.35
Height: 0.90 Width: 6.10 Depth: 9.10
Language: English
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.

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