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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