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- 2012027130 contributor B12458598.
- 2012027130 created "2013.".
- 2012027130 date "2013".
- 2012027130 date "2013.".
- 2012027130 dateCopyrighted "2013.".
- 2012027130 description "Includes bibliographical references (p. 295-309) and index.".
- 2012027130 description "Machine generated contents note: 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?.".
- 2012027130 extent "xvi, 321 p. :".
- 2012027130 identifier "9781107033498 (hardback)".
- 2012027130 isPartOf "Cambridge tax law series".
- 2012027130 issued "2013".
- 2012027130 issued "2013.".
- 2012027130 language "eng".
- 2012027130 publisher "Cambridge [UK] ; New York : Cambridge University Press,".
- 2012027130 subject "343.06/7 23".
- 2012027130 subject "Corporations Taxation Law and legislation.".
- 2012027130 subject "Fiscal policy.".
- 2012027130 subject "Income tax Law and legislation.".
- 2012027130 subject "K4544 .T56 2013".
- 2012027130 subject "LAW / Taxation. bisacsh".
- 2012027130 tableOfContents "Machine generated contents note: 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?.".
- 2012027130 title "The taxation of corporate groups under consolidation : an international comparison / Antony Ting.".
- 2012027130 type "text".