Peter Harris (University of Cambridge)

Corporate Tax Law (eBook, PDF)

Structure, Policy and Practice

• Format: PDF

Produktbeschreibung

New edition taking account of the substantial developments of the last decade. It considers the Trump US tax reforms of late 2017 and then the Biden reforms of 2022. It recognises the economic rise of China by incorporating its corporate tax system for comparison. This creates increased balance, introducing a second civil law jurisdiction. This edition also incorporates many changes resulting from international tax developments including the Base Erosion and Profit Shifting reports and the current Two Pillar approach. The edition documents how corporate and international tax systems are increasingly integrated. This is particularly the case with minimum taxes, hybrid financial instruments and excessive debt financing. The interface between corporate tax base and financial accounts is another area of particular interest. Countries continue to tinker with the use of corporate losses, corporate tax rates and dividend relief. Other areas of development include corporate tax subjects, buy backs and dividend stripping.

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Produktdetails

• Verlag: Cambridge University Press
• Erscheinungstermin: 28. Februar 2024
• ISBN-13: 9781009429191
• Artikelnr.: 70914165

Autorenporträt

Peter Harris is a writer and journalist who for more than 25 years was Health and Medical Correspondent of the Manchester Evening News, former sister newspaper of the revered Manchester Guardian, now the national daily, The Guardian. He was born in the seaside resort of Cleethorpes, near Grimsby, coincidentally, in the same county of Lincolnshire where Alan Weiler settled when he first came to England. Now semi-retired, Peter and his wife, Wendy, live in the historic small market town of Sandbach in Cheshire. His leisure interests include oil painting, gardening and country walking.

Inhaltsangabe

Introduction
1. Taxation of corporate income when derived
2. Taxation of corporate income when distributed
3. Taxation of corporate income: international aspects
4. Creating share interests
5. Transferring share interests
6. Terminating share interests
7. Varying share interests
8. Dividend and capital stripping and value shifting.