Research Handbook on Corporate Taxation. (2023)
- Record Type:
- Book
- Title:
- Research Handbook on Corporate Taxation. (2023)
- Main Title:
- Research Handbook on Corporate Taxation
- Further Information:
- Note: Reuven S. Avi-Yonah.
- Editors:
- Avi-Yonah, Reuven S
- Contents:
- Contents: PART I FOUNDATIONS 1 Introduction to the Research Handbook on Corporate Taxation 2 Reuven S. Avi-Yonah 2 Why tax corporations? 4 Yariv Brauner 3 The history of the corporate tax 22 Steven Bank 4 The incidence of the corporate tax 38 Eric Toder PART II CORPORATE OPERATIONS 5 Corporate/shareholder tax integration 57 George K. Yin 6 Tax aspects of incorporations 72 Gregg Polsky 7 Tax aspects of corporate mergers and acquisitions 83 Heather Field 8 International aspects of US corporate taxation 112 J. Clifton Fleming, Jr. PART III COMPARATIVE CORPORATE TAXATION 9 Corporate taxation in the EU 130 Christiana HJI Panayi 10 Corporate taxation in the UK 151 Michael McGowan 11 Corporate taxation in Germany 169 Joachim Englisch 12 Corporate taxation in France 195 Marilyne Sadowski 13 Corporate taxation in Italy 209 Carlo Garbarino 14 Corporate taxation in Canada 226 Scott Wilkie 15 Corporate taxation in Turkey 252 Funda Başaran Yavaşlar 16 Corporate taxation in New Zealand 273 Craig Elliffe 17 Corporate taxation in Japan 290 Yoshihiro Masui 18 Corporate taxation in China 304 Wei Cui 19 Corporate taxation in India 321 Arvind P. Datar 20 Corporate taxation in Brazil 331 Luís Eduardo Schoueri and Guilherme Galdino PART IV CORPORATE TAX PLANNING 21 Corporate tax shelters 350 Joshua Blank and Ari Glogower 22 Economic substance 369 Amandeep S. Grewal 23 Corporate tax and corporate social responsibility 379 Peter Barnes 24 Executive compensation and corporate governance 394 MichaelContents: PART I FOUNDATIONS 1 Introduction to the Research Handbook on Corporate Taxation 2 Reuven S. Avi-Yonah 2 Why tax corporations? 4 Yariv Brauner 3 The history of the corporate tax 22 Steven Bank 4 The incidence of the corporate tax 38 Eric Toder PART II CORPORATE OPERATIONS 5 Corporate/shareholder tax integration 57 George K. Yin 6 Tax aspects of incorporations 72 Gregg Polsky 7 Tax aspects of corporate mergers and acquisitions 83 Heather Field 8 International aspects of US corporate taxation 112 J. Clifton Fleming, Jr. PART III COMPARATIVE CORPORATE TAXATION 9 Corporate taxation in the EU 130 Christiana HJI Panayi 10 Corporate taxation in the UK 151 Michael McGowan 11 Corporate taxation in Germany 169 Joachim Englisch 12 Corporate taxation in France 195 Marilyne Sadowski 13 Corporate taxation in Italy 209 Carlo Garbarino 14 Corporate taxation in Canada 226 Scott Wilkie 15 Corporate taxation in Turkey 252 Funda Başaran Yavaşlar 16 Corporate taxation in New Zealand 273 Craig Elliffe 17 Corporate taxation in Japan 290 Yoshihiro Masui 18 Corporate taxation in China 304 Wei Cui 19 Corporate taxation in India 321 Arvind P. Datar 20 Corporate taxation in Brazil 331 Luís Eduardo Schoueri and Guilherme Galdino PART IV CORPORATE TAX PLANNING 21 Corporate tax shelters 350 Joshua Blank and Ari Glogower 22 Economic substance 369 Amandeep S. Grewal 23 Corporate tax and corporate social responsibility 379 Peter Barnes 24 Executive compensation and corporate governance 394 Michael Doran PART V CONCLUSION 25 The future of the corporate tax 412 Daniel Shaviro 26 A new corporate tax? 437 Reuven S. Avi-Yonah Bibliography 447 Index. … (more)
- Publisher Details:
- Cheltenham : Edward Elgar Publishing
- Publication Date:
- 2023
- Extent:
- 1 online resource (474 pages)
- Subjects:
- LAW -- Corporate
Corporate tax
LAW -- Commercial -- General
LAW -- Reference
Commercial law
Reference works - Languages:
- English
- ISBNs:
- 9781803923116
1803923113 - Related ISBNs:
- 9781803923109
- Access Rights:
- Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
- Access Usage:
- Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.
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- Available online (eLD content is only available in our Reading Rooms) ↗
- Physical Locations:
- British Library HMNTS - ELD.DS.805056
- Ingest File:
- 21_015.xml