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?
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?
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