Corporate Tax Law: Structure, Policy and Practice

Harris, Peter

  • 出版商: Cambridge
  • 出版日期: 2024-03-07
  • 售價: $7,010
  • 貴賓價: 9.5$6,660
  • 語言: 英文
  • 頁數: 664
  • 裝訂: Hardcover - also called cloth, retail trade, or trade
  • ISBN: 1009429175
  • ISBN-13: 9781009429177
  • 海外代購書籍(需單獨結帳)

相關主題

商品描述

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.

商品描述(中文翻譯)

新版考慮到過去十年的重大發展。它考慮到了2017年底的特朗普美國稅改和2022年的拜登改革。它承認了中國的經濟崛起,並將其公司稅制納入比較之中。這創造了更多的平衡,引入了第二個民法管轄區。這個版本還納入了許多國際稅務發展帶來的變化,包括基礎侵蝕和利潤轉移報告以及目前的兩柱方法。該版本記錄了企業和國際稅務制度如何日益融合。這在最低稅率、混合金融工具和過度負債融資方面尤為明顯。企業稅基和財務報表之間的接口是另一個特別感興趣的領域。各國繼續調整企業虧損、企業稅率和股息減免的使用。其他發展領域包括企業稅主題、回購和股息剝離。