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Corporate Tax Law

Corporate Tax Law
Structure, Policy and Practice

Part of Cambridge Tax Law Series

  • Date Published: March 2013
  • availability: Available
  • format: Hardback
  • isbn: 9781107033535

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  • Many corporate tax systems lack structure. Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems uses a conceptual framework to illustrate and analyse the many difficult issues corporations pose. This framework is enhanced by the examination of a large body of legal rules and practical considerations which demonstrate how corporate tax systems work in practice. While adopting a broad comparative approach, the analysis also drills down into the detail of influential corporate tax systems in order to illustrate the major issues they face and the options available to them.

    • Provides a one-stop shop for anyone wanting to get to grips with corporate tax law
    • Highly integrated structural analysis encourages the reader to think laterally and furthers a deeper understanding of the topics
    • Focus on the tax laws of four significant economies makes this a useful tool for both academics and practitioners
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    Product details

    • Date Published: March 2013
    • format: Hardback
    • isbn: 9781107033535
    • length: 650 pages
    • dimensions: 231 x 150 x 38 mm
    • weight: 1.04kg
    • contains: 2 tables
    • availability: Available
  • Table of Contents

    1. Taxation of corporate income when derived
    2. Taxation of corporate income when distributed
    3. Taxation of corporate income: international aspects
    4. Creating share interests
    5. Transferring share interests
    6. Terminating share interests
    7. Varying share interests
    8. Dividend and capital stripping and value shifting.

  • Author

    Peter Harris, University of Cambridge
    Peter Harris is a Reader at the Law Faculty of the University of Cambridge. He is also Director of the Centre for Tax Law at the Law Faculty and a Director of Studies and Fellow of Churchill College.

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