Research Handbook on Corporate Taxation

Research Handbook on Corporate Taxation PDF

Author: Reuven S. Avi-Yonah

Publisher: Edward Elgar Publishing

Published: 2023-08-15

Total Pages: 0

ISBN-13: 9781803923109

DOWNLOAD EBOOK →

Encapsulating the multitude of challenges faced by the international corporate tax regime, this timely Research Handbook provides an in-depth comparative legal analysis of corporate income tax as it is practiced across the world. Beginning with four foundational chapters exploring the purpose and history of corporate tax, the Handbook goes on to provide a synthesis of the key issues in corporate taxation within the US regime, addressing some of the cutting-edge normative issues in designing a corporate tax. It then proceeds to set this against the experience in the EU and eleven other countries including the UK, Canada, China, Japan, India, Brazil and New Zealand. A further section on corporate tax planning includes careful analysis of such issues as corporate tax shelters, economic substance, social responsibility and governance, before final, horizon-scanning chapters consider the future of corporate tax and whether a new form of corporate tax might be possible. With a variety of paths to reform proposed throughout, this Research Handbook will prove an invigorating read for tax scholars working on taxation and tax law as well as for tax practitioners and those in fiscal policy seeking ways to improve, or navigate, the current state of affairs in international corporate tax law.

Research Handbook on International Taxation

Research Handbook on International Taxation PDF

Author: Yariv Brauner

Publisher: Edward Elgar Publishing

Published: 2020-12-25

Total Pages: 416

ISBN-13: 1788975375

DOWNLOAD EBOOK →

Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.

Research Handbook on European Union Taxation Law

Research Handbook on European Union Taxation Law PDF

Author: Christiana HJI Panayi

Publisher: Edward Elgar Publishing

Published: 2020-01-31

Total Pages: 672

ISBN-13: 1788110846

DOWNLOAD EBOOK →

Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.

Taxation

Taxation PDF

Author: Lynne Oats

Publisher: Routledge

Published: 2012-03-29

Total Pages: 299

ISBN-13: 1136333673

DOWNLOAD EBOOK →

Taxation is a subject of enquiry that cuts across a range of disciplines, including law, economics, politics, psychology, history and accountancy, to name a few. However, research into taxation as a social and institutional phenomenon – rather than as abstraction from the real world – is largely neglected. Taxation: A Fieldwork Research Handbook opens up new avenues of enquiry in the research of taxation by offering suggestions on how research might be conducted into actual tax practice, rather than abstract models. This book: Introduces tax as a field of enormous potential for research to all social scientists Explains the methodological issues relating to tax research Provides new opportunities for tax researchers to widen the scope of their enquiries Encourages researchers to think differently about this subject Given the importance of taxation to modern society, not only as a revenue raising mechanism, but also as a tool of governance used to influence social actors, this unique text is a vital read for any social science researcher interested in this subject.

Research Handbook on Human Rights and Business

Research Handbook on Human Rights and Business PDF

Author: Surya Deva

Publisher: Edward Elgar Publishing

Published: 2020-07-31

Total Pages: 576

ISBN-13: 178643640X

DOWNLOAD EBOOK →

This authoritative Research Handbook brings together leading international scholars and practitioners to provide in-depth analysis of some of the most hotly debated topics and issues concerning the interface of human rights and business. Offering critical insights on prominent strands of research within the field of business and human rights, this comprehensive Research Handbook examines key challenges and potential solutions in the field.

Research Handbook on Corporate Restructuring

Research Handbook on Corporate Restructuring PDF

Author: Omar, Paul J.

Publisher: Edward Elgar Publishing

Published: 2021-08-27

Total Pages: 584

ISBN-13: 1786437473

DOWNLOAD EBOOK →

This timely Research Handbook examines the increasingly economically vital topic of corporate restructuring. Reflecting a shift in the global approach to insolvency towards a focus on rescuing viable businesses rather than liquidation, chapters consider all areas of the law closely connected to corporate insolvency, rehabilitation and rescue, as well as the introduction of the EU Preventive Restructuring Directive and other reforms from around the world.

Corporate Taxation Essentials

Corporate Taxation Essentials PDF

Author: Segal, Mark A.

Publisher: Research & Education Assoc.

Published: 2013-01-01

Total Pages: 83

ISBN-13: 0738671762

DOWNLOAD EBOOK →

REA’s Essentials provide quick and easy access to critical information in a variety of different fields, ranging from the most basic to the most advanced. As its name implies, these concise, comprehensive study guides summarize the essentials of the field covered. Essentials are helpful when preparing for exams, doing homework and will remain a lasting reference source for students, teachers, and professionals. Corporate Taxation covers principles in business taxation, corporate taxation, taxation of capital gains, compensation, and corporate reorganizations.

Corporate Taxation and Social Responsibility

Corporate Taxation and Social Responsibility PDF

Author: Axel Hilling

Publisher: Kluwer Law International

Published: 2017

Total Pages: 0

ISBN-13: 9789403501321

DOWNLOAD EBOOK →

This book advocates ethical self-restraint in the realm of corporate tax. It seeks to undermine, and ideally to remove, any self-serving rationalizations that may seductively encourage corporate executives to act without restraint. Nowhere is this more needed than in the world of business regulations, where corporate executives may be tempted to influence the formation, implementation, and reform of the regulatory regime so as to further the interests of their businesses. This includes, most notably, manipulation of corporate-tax law. "This is a ground-breaking book. It is the first book-length statement explaining why managers of business corporations have an ethical obligation to cooperate with tax legislation in corporate income taxation, locally, nationally and globally. This ethical obligation is binding regardless of any potential impact on the value of the corporation." Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law and Director of International Tax LLM Program, Michigan Law, University of Michigan "At a time when a majority of young people prefer socialism to capitalism and the head of the U.S. Chamber of Commerce warns that companies risk losing their license to operate if income inequalities persist, Professors Hilling and Ostas have written a compelling appeal for managers and their lawyers and accountants to ensure that the corporations they lead or advise live up to their social contract by paying their fair share of taxes. A must-read for business leaders, politicians, ethicists, and activists." Constance E. Bagley, Senior Research Fellow, Yale School of Management, Yale University

Lanterna Rally - Theme by Grace Themes