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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