The taxation of corporate groups under consolidation : an international comparison / / Antony Ting.
"The rise of corporate groups in the last century dictates a shift in the income tax law: instead of treating each company as a separate taxpayer, the tax consolidation regime is increasingly common. Antony Ting presents the first comprehensive comparative study of eight consolidation regimes i...
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Year of Publication: | 2013 |
Language: | English |
Series: | Cambridge tax law series
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Physical Description: | xvi, 321 p. :; ill. |
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