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Vol 21 No 10 Oct/Nov 2016

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The Taxation of Corporate Groups Under Consolidation: An International Comparison


ISBN13: 9781107033498
Published: December 2012
Publisher: Cambridge University Press
Country of Publication: UK
Format: Hardback
Price: £84.99



Low stock.

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 in Australia, France, Italy, Japan, the Netherlands, New Zealand, Spain and the USA. In the study, he critically analyses and compares alternative policy options with respect to ten key structural elements.

The study improves understanding of the design and implementation of consolidation regimes and sets the stage for the search for a model. It provides valuable information with respect to the best practices, as well as the pitfalls, in the design of a consolidation regime.

The book is essential to countries contemplating the introduction of a new consolidation regime and offers important insights into the management of such a complex structure through careful policy-orientated choices.

Subjects:
Taxation
Contents:
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?

Series: Cambridge Tax Law Series

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£90.00
The Rise of the Value-Added Tax ISBN 9781107044128
Published April 2015
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£80.00
Value Added Tax: A Comparative Approach 2nd ed ISBN 9781107617629
Published March 2015
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£45.00
European Union Corporate Tax Law ISBN 9781107018990
Published May 2013
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£99.99
Corporate Tax Law: Structure, Policy and Practice ISBN 9781107033535
Published March 2013
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£99.99
Tax Expenditure Management: A Critical Assessment ISBN 9781107007369
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Resolving Transfer Pricing Disputes: A Global Analysis ISBN 9781107026599
Published November 2012
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£205.00
Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches ISBN 9780521887762
Published September 2011
Cambridge University Press
£84.99
International Taxation of Permanent Establishments: Principles and Policy ISBN 9780521516327
Published September 2011
Cambridge University Press
£99.99
Tax Policy, Women and the Law: UK and Comparative Perspectives ISBN 9780521878036
Published November 2010
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£69.99
International Commercial Tax ISBN 9780521853118
Published July 2010
Cambridge University Press
£94.99
The Victorian Taxpayer and the Law: A Study in Constitutional Conflict ISBN 9780521899246
Published April 2009
Cambridge University Press
£89.99
International Tax as International Law: An Analysis of the International Tax Regime ISBN 9780521618014
Published October 2007
Cambridge University Press
£28.99
Income Tax in Common Law Jurisdictions: Volume 1 - From the Origins to 1820 ISBN 9780521870832
Published November 2006
Cambridge University Press
£99.99