Corporate tax law : structure, policy and practice / Peter Harris, University of Cambridge.

Corporate tax law : structure, policy and practice / Peter Harris, University of Cambridge.

Second edition.

Cambridge, United Kingdom ; New York, NY : Cambridge University Press, 2024.

1 online resource (xi, 650 pages) : digital, PDF file(s).

Cambridge tax law series.

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.

Title from publisher's bibliographic system (viewed on 29 Feb 2024).

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Print version:

Cambridge Books Online.

English

9781009429207 (ebook)
9781009429177 (hardback)
9781009429184 (paperback)

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