The taxation of corporate groups under consolidation : an international comparison /
"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 i...
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| Language: | eng |
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New York : Cambridge Univ Pr.,
2013
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| _version_ | 1826458626846359552 |
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| author | Ting, Antony, 1962-, author |
| author_facet | Ting, Antony, 1962-, author |
| author_sort | Ting, Antony, 1962-, author |
| collection | OCEAN |
| description | "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"--provided by publisher |
| first_indexed | 2024-03-05T13:54:34Z |
| format | |
| id | KOHA-OAI-TEST:508098 |
| institution | Universiti Teknologi Malaysia - OCEAN |
| language | eng |
| last_indexed | 2024-03-05T13:54:34Z |
| publishDate | 2013 |
| publisher | New York : Cambridge Univ Pr., |
| record_format | dspace |
| spelling | KOHA-OAI-TEST:5080982020-12-19T17:18:49ZThe taxation of corporate groups under consolidation : an international comparison / Ting, Antony, 1962-, author New York : Cambridge Univ Pr.,2013eng"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"--provided by publisherIncludes bibliographical references and index"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"--provided by publisherPSZJBLCorporations Income taxFiscal policy URN:ISBN:9781107033498 (hbk.)URN:ISBN:1107033497 (hbk.) |
| spellingShingle | Corporations Income tax Fiscal policy Ting, Antony, 1962-, author The taxation of corporate groups under consolidation : an international comparison / |
| title | The taxation of corporate groups under consolidation : an international comparison / |
| title_full | The taxation of corporate groups under consolidation : an international comparison / |
| title_fullStr | The taxation of corporate groups under consolidation : an international comparison / |
| title_full_unstemmed | The taxation of corporate groups under consolidation : an international comparison / |
| title_short | The taxation of corporate groups under consolidation : an international comparison / |
| title_sort | taxation of corporate groups under consolidation an international comparison |
| topic | Corporations Income tax Fiscal policy |
| work_keys_str_mv | AT tingantony1962author thetaxationofcorporategroupsunderconsolidationaninternationalcomparison AT tingantony1962author taxationofcorporategroupsunderconsolidationaninternationalcomparison |