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008 130109s2012 enk ob 001 0 eng d
019 821914240|a824654970|a828928508|a871356876
020 9781139616843
020 1139616846
020 9781283870702|q(MyiLibrary)
020 1283870703|q(MyiLibrary)
020 9781139626149|q(electronic book)
020 1139626140|q(electronic book)
020 9781139519786|q(electronic book)
020 1139519786|q(electronic book)
020 |z9781107033498
020 |z1107033497
035 (OCoLC)823724185|z(OCoLC)821914240|z(OCoLC)824654970
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049 RIDW
050 4 K4544|b.T56 2012
072 7 LAW|x068000|2bisacsh
082 04 343.06/7|a343.067
084 LAW086000|2bisacsh
090 K4544|b.T56 2012
100 1 Ting, Antony,|d1962-|0https://id.loc.gov/authorities/names
/n2012043611
245 14 The taxation of corporate groups under consolidation :|ban
international comparison /|cAntony Ting.
264 1 Cambridge :|bCambridge University Press,|c2012.
300 1 online resource (340 pages).
336 text|btxt|2rdacontent
337 computer|bc|2rdamedia
338 online resource|bcr|2rdacarrier
347 text file|2rdaft
490 1 Cambridge tax law series
500 3.4 Application of the enterprise doctrine: key functions
of a group taxation regime.
504 Includes bibliographical references and index.
505 0 Cover; The Taxation of Corporate Groups Under
Consolidation; Series; Title; Copyright; Contents;
Figures; Tables; Preface; Glossary of terms;
Abbreviations; PART I The enterprise doctrine: theory and
practice; 1 The rise of corporate groups: a challengeto
the tax law; 1.1 The rise of corporate groups; 1.2 Tension
between traditional legal principle and commercial
reality; 1.3 Tax consolidation: a response to the rise of
corporate groups; 1.4 The purpose, analytical approach and
content of this book; 2 Application of the enterprise
doctrine to group taxation:; 2.1 The separate entity
doctrine.
505 8 2.1.1 Historical development of legal personality of
companies2.1.2 Companies as separate taxable units; 2.1.3
The rise of corporate groups: a challenge to the doctrine;
2.2 The enterprise doctrine; 2.2.1 Development of the
enterprise doctrine in corporation law; 2.2.2 The
enterprise doctrine and the tax law; 2.2.3 Why is the
enterprise doctrine more appropriate for the taxation of
corporate groups?; 2.2.3.1 Criteria to judge a tax regime;
2.2.3.1 Criteria to judge a tax regime; 2.2.3.2
Justifications to apply the enterprise doctrine to group
taxation regimes; (1) Simplicity; (1) Simplicity.
505 8 2.2.3.2 Justifications to apply the enterprise doctrine to
group taxation regimes(1) Simplicity; (1) Simplicity; (2)
Fairness; (2) Fairness; (2) Fairness; (2) Fairness; (3)
Neutrality; (3) Neutrality; (3) Neutrality; (3)
Neutrality; (4) Competitiveness; (4) Competitiveness; (4)
Competitiveness; (4) Competitiveness; 2.3 Key dimensions
of application of the enterprise doctrine; 2.3.1 Taxable
unit; 2.3.2 Tax base; (1) Relationship to international
tax norms; (1) Relationship to international tax norms;
(2) Possible definition of tax base under the enterprise
doctrine.
505 8 (I) A country group as the taxable unit(i) A country group
as the taxable unit; (2) Possible definition of tax base
under the enterprise doctrine; (i) A country group as the
taxable unit; (i) A country group as the taxable unit;
(ii) A bloc group or worldwide group as the taxable unit;
(ii) A bloc group or worldwide group as the taxable unit;
(ii) A bloc group or worldwide group as the taxable unit;
(ii) A bloc group or worldwide group as the taxable unit;
2.4 Taxonomy of group taxation models under the enterprise
doctrine; 3 Application of the enterprise doctrine to
group taxation.
505 8 3.1 Key dimensions of application of the enterprise
doctrine in practice(1) Taxable unit; (2) Tax base; 3.2
Application of the enterprise doctrine: corporate groups
as taxable unit; (1) Group pooling; (2) Consolidation; (3)
Consolidation of a bloc group -- CCCTB; (4) Worldwide
group pooling; 3.3 Application of the enterprise doctrine:
tax base of a company; (1) Tax free intra-group asset
transfer22; (2) Group contribution; (3) Group loss relief;
(4) Organschaft26; (5) Water's edge FA; (1) Combination of
models; (2) Residence concept33; (3) Ideas vs reality.
520 Antony Ting presents the first comprehensive comparative
study of the tax consolidation regimes adopted in eight
countries.
588 0 Print version record.
590 eBooks on EBSCOhost|bEBSCO eBook Subscription Academic
Collection - North America
650 0 Corporations|xTaxation|xLaw and legislation.|0https://
id.loc.gov/authorities/subjects/sh85032954
650 0 Income tax|xLaw and legislation.|0https://id.loc.gov/
authorities/subjects/sh85064786
650 0 Fiscal policy.|0https://id.loc.gov/authorities/subjects/
sh85048601
650 7 Corporations|xTaxation|xLaw and legislation.|2fast|0https:
//id.worldcat.org/fast/879949
650 7 Income tax|xLaw and legislation.|2fast|0https://
id.worldcat.org/fast/968749
650 7 Fiscal policy.|2fast|0https://id.worldcat.org/fast/925806
655 4 Electronic books.
655 7 Electronic books.|2lcgft
776 08 |iPrint version:|aTing, Antony.|tTaxation of Corporate
Groups under Consolidation : An International Comparison.
|dCambridge : Cambridge University Press, ©2012
|z9781107033498
830 0 Cambridge tax law series.|0https://id.loc.gov/authorities/
names/no2006134461
856 40 |uhttps://rider.idm.oclc.org/login?url=http://
search.ebscohost.com/login.aspx?direct=true&scope=site&
db=nlebk&AN=508303|zOnline eBook via EBSCO. Access
restricted to current Rider University students, faculty,
and staff.
856 42 |3Instructions for reading/downloading the EBSCO version
of this eBook|uhttp://guides.rider.edu/ebooks/ebsco
901 MARCIVE 20231220
948 |d20190507|cEBSCO|tEBSCOebooksacademic NEW 4-5-19 7552
|lridw
994 92|bRID
