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

Handbook on Taxation

Author: W. Bartley Hildreth
Publisher: CRC Press
ISBN: 0824701976
Release Date: 1999-01-04
Genre: Political Science

A groundbreaking reference, this book provides a comprehensive review of tax policy from political, legal, constitutional, administrative, and economic perspectives. A collection of writings from over 45 prominent tax experts, it charts the influence of taxation on economic activity and economic behavior. Featuring over 2400 references, tables, equations, and drawings, the book describes how taxes affect individual and business behavior, shows how taxes operate as work and investment incentives, explains how tax structures impact different income groups, weighs the balanced use of sales, property, and personal income taxes, traces the influence of recent tax changes, and more.

Strategic Business Tax Planning

Author: John E. Karayan
Publisher: John Wiley & Sons
ISBN: 9780470074305
Release Date: 2006-09-30
Genre: Business & Economics

Strategic Business Tax Planning, Second Edition is the definitive handbook on business tax planning, skipping the unnecessary and minute taxation details and focusing instead on the big picture in taxes. Organized around business processes, this reader-friendly guide shows you how to optimally put tax management principles to work in your business.

Achieving a Common Consolidated Corporate Tax Base in the EU

Author: Malcolm Gammie
Publisher: CEPS
ISBN: 9789290795995
Release Date: 2005
Genre: Business & Economics

Continuing its authoritative work on EU tax policy and corporate tax convergence, CEPS assembled an expert task force in early 2004 to examine the relationship between accounting and tax measures of profit in anticipation of the 2005 adoption of international financial reporting standards (IFRS) for listed European companies. The group explored the extent to which the objectives of IFRS were compatible with basic tax principles and could form the starting point for achieving a common consolidated corporate tax base (CCCTB) in Europe. The report also identifies which elements of member states' tax systems must be considered to achieve convergence to a CCCTB from the starting point of IFRS. The task force also emphasizes, however, that a common corporate tax base among member states is not enough. Any CCCTB must be compatible with the EU's Lisbon objectives, which necessitate a single common tax base with consolidation and allocation, in a form that is competitive, efficient, and flexible.

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 Tax Law

Author: Peter Harris
Publisher: Cambridge University Press
ISBN: 9781107311428
Release Date: 2013-03-07
Genre: Law

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.

A Common Consolidated Corporate Tax Base for Europe Eine einheitliche K rperschaftsteuerbemessungsgrundlage f r Europa

Author: Wolfgang Schön
Publisher: Springer Science & Business Media
ISBN: 3540794840
Release Date: 2008-04-24
Genre: Law

Preface This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB) that was held in Berlin on 15 – 16 may 2007. The conference was jointly organised by the German Federal Ministry of Finance, the Centre for European Economic Research (ZEW), Mannheim, and the Max Planck Institute (MPI) for Intellectual Property, Competition and Tax Law, Munich. More than 250 participants from all over Europe and other regions, scholars, politicians, business people and tax administrators, discussed the Eu- pean Commission’s proposal to establish a CCCTB. Three panels of tax experts evaluated the common tax base with respect to structural elements, consolidation, allocation, international aspects and administration. The conference made clear that the CCCTB has the potential to overcome some of the most intriguing problems of corporate income taxation within the Common Market. Common tax accounting rules substantially reduce compliance and administrative costs. Consolidation of a group’s profits and losses effects cro- border loss compensation which removes a major tax obstacle for European cro- border investment. At the same time, tax planning with respect to financing and transfer pricing is pushed back within the European Union. Moreover, as far as the CCCTB applies, member states are able to remove tax provisions that are targeted at cross border tax evasion and that might be challenged by the jurisdiction of the Eu- pean Court of Justice.

The Encyclopedia of Taxation Tax Policy

Author: Joseph J. Cordes
Publisher: The Urban Insitute
ISBN: 0877667527
Release Date: 2005
Genre: Business & Economics

From adjusted gross income to zoning and property taxes, the revised edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax related issues. More than 150 tax practitioners and administrators, policymakers, and academics contributed to this unique and authoritative reference. The Encyclopedia examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition is completely revised, with 40 new topics and 200 articles revised to reflect six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of the best thinking of other experts in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition was selected as an Outstanding Academic Book of the Year by Choice magazine

Corporate Taxation Through the Lens of Mergers Acquisitions

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

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.