The Taxation of Corporate Groups Under Consolidation

The Taxation of Corporate Groups Under Consolidation
Author: Antony Ting
Publisher: Cambridge University Press
Total Pages: 339
Release: 2013
Genre: Business & Economics
ISBN: 1107033497

Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries.

The Taxation of Corporate Groups Under Consolidation

The Taxation of Corporate Groups Under Consolidation
Author: Antony Ting
Publisher:
Total Pages: 321
Release: 2013
Genre: Corporations
ISBN: 9781139609425

"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"--

Corporate Tax Law

Corporate Tax Law
Author: Peter Harris
Publisher: Cambridge University Press
Total Pages: 651
Release: 2013-03-07
Genre: Business & Economics
ISBN: 1107033535

A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.

Employment Law Review

Employment Law Review
Author: Erika C Collins
Publisher: Law Business Research Ltd.
Total Pages: 1263
Release: 2017-04-07
Genre:
ISBN: 1912377683

The Employment Law Review, edited by Erika C Collins of Proskauer Rose LLP, serves as a tool to help legal practitioners and human resources professionals identify issues that present challenges to their clients and companies. As well as in-depth examinations of employment law in 48 jurisdictions, the book provides further general interest chapters covering the variety of employment-related issues that arise during cross-border merger and acquisition transactions, aiding practitioners and human resources professionals who conduct due diligence and provide other employment-related support in connection with cross-border corporate M&A deals. Other chapters deal with global diversity and inclusion initiatives across the globe, social media and mobile device management policies, and the interplay between religion and employment law. Contributors include: Els de Wind, Van Doorne; Annie Elfassi, Loyens Loeff. "e;Excellent publication, very helpful in my day to day work."e; - Mr Frederic Thoral, Head of HR, BNP Paribas"e;Excellent coverage and detail on each country is brilliant."e; - Mr Raani Costelloe, General manager of Legal and Business Affairs, Sony music Entertainment, Australia"e;An excellent resource for in-house counsel for a company with an international footprint."e; - Mr John R Pendergast, Senior Counsel, BASF Corporation, USA"e;It's invaluable to any lawyer dealing with cross-border and privacy-related employment issues and is a cornerstone to my own legal research"e; - Oran Kiazim, Vice President, Global Privacy, SterlingBackcheck, UK

Transnational Legal Orders

Transnational Legal Orders
Author: Terence C. Halliday
Publisher: Cambridge University Press
Total Pages: 559
Release: 2015-01-19
Genre: Business & Economics
ISBN: 1107069920

Transnational Legal Orders offers an empirically grounded approach to the emergence of legal orders beyond nation-states that reframes the study of law and society.

The Netherlands in International Tax Planning

The Netherlands in International Tax Planning
Author: Johann Müller (podatki)
Publisher: IBFD
Total Pages: 417
Release: 2007
Genre: Business enterprises, Foreign
ISBN: 9087220243

This book provides international tax professionals with a practical guide on dealing with the Dutch taxation of business investments into the Netherlands, via the Netherlands (conduit structures), or from the Netherlands. The book focuses on corporate income tax, dividend tax and capital duty, as well as other issues typical of an international environment (participation exemption, the current state of the ruling practice, financing). The contents include: introduction to Dutch domestic law, including both corporate and personal income tax, dividend withholding tax, VAT, real estate transfer tax; an in-depth analysis of the Dutch corporate income tax system including financing a taxpayer, tax consolidation, holding companies and participation exemption, corporate reorganizations, financing companies, transfer pricing, loss compensation, inbound investments and anti-abuse legislation; participation exemption and Dutch interest limitation rules; royalty and interest income box, an overview of Dutch international law examining treaties, the tax agreement for the Kingdom of the Netherlands, the unilateral decree for the prevention of double taxation and EU law; a description of Dutch dividend tax including EU entities and dividend tax credit; an overview of the exchange of information including national law, the ruling practice, treaties and EU law; a description of the personal income tax, including 30% cost allowance and employee stock option plans.

Tax Law Design and Drafting, Volume 1

Tax Law Design and Drafting, Volume 1
Author: Mr.Victor Thuronyi
Publisher: International Monetary Fund
Total Pages: 534
Release: 1996-08-23
Genre: Business & Economics
ISBN: 9781557755872

Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.