Principles of Corporate Taxation

Author: Douglas A. Kahn
Publisher: West Academic Publishing
ISBN: 0314184961
Release Date: 2010
Genre: Law

The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other.

Corporate Taxation

Author: Cheryl D. Block
Publisher: Aspen Publishers Online
ISBN: 9780735539679
Release Date: 2004
Genre: Business & Economics

The two-step method of the Examples & Explanations Series is especially appropriate for the complex and dynamic area of corporate taxation, and this new edition delivers precisely the right information to lead students to a deeper understanding of the field. The book provides a clear, straightforward introduction to the principles of corporate taxation, as well as examples illustrating how those principles apply in typical cases: the cradle-to-grave approach to the topic begins with incorporation and ends with liquidation, mirroring the way most corporate tax courses are taught distinctive Examples & Explanations Series questions and answers at the end of each chapter give students practice applying concepts covered in the text numerous diagrams allow students to make concepts concrete The Third Edition keeps pace with rapid developments: major new developments in the acquisitions area since 2001 are addressed in Part Five B: Tax-Free Reorganization changes resulting from the newly passed tax legislation, particularly those relating to dividends, are covered in detail in Chapter 1 (general tax rates) and throughout the entire text Chapter 12 includes a new example and explanation on acquisitions transactions all explanations now reflect the new legislation the entire text has been thoroughly update Join the many satisfied users who depend on Examples & Explanations: Corporate Taxation to show their students how classroom discussion actually applies in practice.

Corporate Taxation

Author: George K. Yin
Publisher: Wolters Kluwer Law & Business
ISBN: 9781454860747
Release Date: 2015-11-12
Genre: Law

A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of corporate taxation. Features: Focuses student attention on core principles and policies to enable students to learn the major patterns and themes of corporate tax Encourages students to learn the law from the basic source material --the Code and regulations--as supplemented by concise explanations when needed Many problems, questions, and examples help lead students through the challenging material An organizational structure that bridges concepts learned in the introductory income tax course and those presented in advanced tax classes. The text begins with subchapter S--an area of growing, practical significance--which serves to link individual and separate entity taxation Presents the taxation of transactions using a ""building-block"" approach from basic to complex transactions. This approach helps students to grasp that many complex transactions are merely combinations of simpler ones, and that a given transaction may be structured in different ways to achieve different tax consequences Cases and other source materials are edited concisely and note material is kept to a manageable length Completely up-to-date. The organizational structure and text are fully integrated to reflect current developments, including codification of the economic substance doctrine; impact of corporate tax shelters and application of substance-over-form doctrine; increased importance of passthrough tax principles; comparable treatment of dividends and long-term capital gain; recent changes affecting acquisitive and divisive reorganizations; and policy implications of current corporate tax reform options

Principles of International Taxation

Author: Angharad Miller
Publisher: A&C Black
ISBN: 9781847668790
Release Date: 2012
Genre: Law

This superb book will guide the reader through the key issues and practical aspects of international tax practice. It demonstrates how different global tax systems interact and how to prevent paying more tax than necessary. The basic principles of each aspect of international taxation are outlined and then examined in greater depth and detail. This updated third edition includes coverage of both UK and EU legislation and regulation, as well as the key cases and rulings. Complicated double taxation concepts are clearly illustrated with examples and diagrams to help the reader quickly understand how they'll apply in practice. Examples of policies adopted in other countries are included, along with specialist commentary and guidance.

Corporate Taxation Through the Lens of Mergers Acquisitions

Author: Samuel C. Thompson, Jr.
ISBN: 1611631750
Release Date: 2016-09-05

This book approaches corporate taxation through the lens of the M&A provisions of the Internal Revenue Code. To ensure that the reader has the appropriate background to explore concepts, Chapter 2 provides an introduction to basic corporate tax principles. Because of the globalization of business activity, this book introduces many of the issues under the Code affecting both inbound and outbound cross-border transactions. The book also looks at various proposals to reform corporate taxation.

The Theory Principles and Management of Taxation

Author: Jane Frecknall-Hughes
Publisher: Routledge
ISBN: 9781135085759
Release Date: 2014-10-03
Genre: Business & Economics

There are many practical textbooks explaining how taxation is applied and calculated but few ever deal thoroughly with the theory behind the practice. This book concisely addresses the principles and theories behind taxation in an accessible and internationally relevant way. It encourages readers to think through and develop an understanding of why taxation is imposed, the different means by which it is imposed and the nature of the problems inherent in this imposition. It addresses background issues, fundamental principles and emerging topics such as: the philosophy and history of taxation; types of taxation; and international issues, including double taxation treaties, residence and transfer prices. This text is essential reading for students of taxation and provides a valuable introduction for students of business, finance and accounting.

State and Local Taxation

Author: Charles W. Swenson
Publisher: J. Ross Publishing
ISBN: 1932159177
Release Date: 2003-06-01
Genre: Business & Economics

Companies can easily become ensnared in the tangle oftaxes imposed by the many governments involved in cross-border transactions. If you want to avoid significant taxhazards and protect cash flow and capital, stock valueand executive compensation in the form of stock optionsor just plain save money, you need to read State andLocal ......

Corporate Taxation in a Dynamic World

Author: Paolo M. Panteghini
Publisher: Springer Science & Business Media
ISBN: 9783540714064
Release Date: 2007-05-10
Genre: Business & Economics

This book analyzes the economic principles of modern corporate taxation. It is novel in two respects. First of all, it analyzes not only the effects of taxation on firms' marginal choices, but also focuses on the impact of taxation on discrete choices, such as plant location, R and D investment, and new marketing programs. The second novelty is represented by the application of option pricing techniques to corporate taxation.

Corporate Income Taxation

Publisher: West Academic
ISBN: STANFORD:36105134480206
Release Date: 2009-01-01
Genre: Law

The book will be a useful companion to a law student who is taking a course in this area. It can also serve as a course book that will provide students with an introduction to the subject as a prelude to applying the principles to a set of problems that the teacher can readily customize from the various examples in the book. The book is designed especially to meet the needs of law students who are studying this subject; and, to that end, every effort was made to make this complex topic comprehensible to a reader who is not yet conversant with the area. Law students taking a course in corporate taxation can use this book as a valuable supplement to their casebook or set of problems. The book discusses the crucial issues of corporate taxation and provides numerous examples illustrating how the various provisions operate. The aim of this work is to provide the reader with a comprehensive understanding of the field.

Multistate Corporate Tax Course

Author: John C. Healy
Publisher: CCH
ISBN: 080801918X
Release Date: 2008
Genre: Business & Economics

The Multistate Corporate Taxation 2009 CPE Course is a helpful resource that provides explanations of significant laws, regulations, decisions and issues that affect multistate tax practitioners. Readers get the guidance, insights and analysis on important provisions and their impact on multistate tax compliance and tax planning. It's the top quality tax review and analysis that every state tax practitioner needs to keep a step ahead.

European Capital Movements and Corporate Taxation

Author: Nana Šumrada Slavnić
ISBN: 9087223439
Release Date: 2015
Genre: Capital movements

The basic premise of this book is the existence of the EU regime for capital transactions - which also concerns direct taxation - consisting of both capital transactions regulation within the European Union and harmonized and non-harmonized regulation of direct taxation. The book develops the idea of such parallel existence of liberalization and direct taxation policies by exposing the current EU capital liberalization regime and its objectives and effects, as well as policy elements of the EU taxation regime. It compares and contrasts the building blocks of EU capital and taxation regimes with the OECD and the WTO regimes, in so far as possible. Moreover, the author draws upon her experience as a fourth référendaire at the European Court of Justice to demonstrate how, on the subject of direct tax, the Court only interprets the EU fundamental freedoms and principles. Furthermore, the book tests how certain common features of the EU regulation of capital and taxation are applicable in terms of a future EU policy in the area of capital transactions and direct taxation, in particular within a CCCTB or a CCTB environment and in the context of the OECD BEPS project. The BEPS initiative is discussed in terms of its methodological value for the interpretation of the balance of taxation powers of Member States, as well as the premises of coordination, non-discrimination and abuse, the three interpretative pillars of future EU taxation policy defined in the book. The book concludes by proposing a methodological alternative to the Court's appreciation of tax matters, particularly from the perspective of EU fundamental freedoms and the entitlement to such freedoms.

Financial Accounting and Tax Principles 2007

Author: Tom Rolfe
Publisher: Elsevier
ISBN: 9780750680493
Release Date: 2006
Genre: Business & Economics

The 2007 edition of CIMA's Official Learning Systems has been written in conjunction with the CIMA faculty to fully reflect what could be tested in the exam. Updated to incorporate legislative and syllabus changes, the 2007 Study Systems provide complete study material for the May and November 2007 exams. The new edition maintains the popular loose-leaf format and contains: * practice questions throughout * complete revision section * topic summaries * recommended reading articles from a range of journals * May 2006 Q & A's * The official study systems are the only study materials endorsed by CIMA * Updated to reflect changes in the syllabus and written by the Examiner and CIMA faculty * Complete integrated package incorporating syllabus guidance, full text, recommended articles, revision guides and extensive question practice