Antony Ting

The Taxation of Corporate Groups Under Consolidation

An International Comparison

• Gebundenes Buch

Produktbeschreibung

Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries.

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Produktdetails

• Verlag: Cambridge University Press
• Seitenzahl: 336
• Erscheinungstermin: 20. Dezember 2012
• Englisch
• Abmessung: 236mm x 156mm x 25mm
• Gewicht: 622g
• ISBN-13: 9781107033498
• ISBN-10: 1107033497
• Artikelnr.: 36617520

Autorenporträt

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.

Inhaltsangabe

Part I. The Enterprise Doctrine - Theory and Practice: 1. The rise of corporate groups: a challenge to the tax law
2. Application of the enterprise doctrine to group taxation: theory
3. Application of the enterprise doctrine to group taxation: practice
Part II. Comparative Analysis of Key Structural Elements of Consolidation Regimes: 4. Policy objectives and structural elements of consolidation
5. Definition of a group
6. Treatment of losses
7. Treatment of assets
8. Treatment of intra-group shareholdings
9. Interactions between consolidation and other parts of the income tax system
10. A model consolidation regime?