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Corporate tax law : structure, policy, and practice
- Author / Creator
- Available as
- Online
Details
- Creator
- Peter Harris, University of Cambridge
- Format
- Books
- Language
- English
- Contributors
- Publication
-
- Second edition
- Cambridge, United Kingdom ; New York, NY : Cambridge University Press, 2024
- Series
- Physical Details
-
- 1 online resource
- data file
- ISBNs
- 9781009429207, 1009429205, 9781009429177, 1009429175, 9781009429177
- OCLC
- on1424620056
- Includes bibliographical references and index.
- Taxation of corporate income when derived -- Taxation of corporate income when distributed -- Taxation of corporate income : international aspects -- Creating share interests -- Transferring share interests -- Terminating share interests -- Varying share interests -- Dividend and capital stripping and value shifting