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Author: Herbert Jack Lerner Publisher: WCB/McGraw-Hill ISBN: 9780820512273 Category : Corporations Languages : en Pages : 0
Book Description
An invaluable tax planning guide & procedural manual that meets the demand for substantial analysis of this domain of tax law. 4 Volumes; Looseleaf; updated semi-annually.
Author: Antony Ting Publisher: ISBN: 9781107238251 Category : Corporations Languages : en Pages : 321
Book Description
"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 in Australia, France, Italy, Japan, the Netherlands, New Zealand, Spain and the USA. In the study, he critically analyses and compares alternative policy options with respect to ten key structural elements. The study improves understanding of the design and implementation of consolidation regimes and sets the stage for the search for a model. It provides valuable information with respect to the best practices, as well as the pitfalls, in the design of a consolidation regime. The book is essential to countries contemplating the introduction of a new consolidation regime and offers important insights into the management of such a complex structure through careful policy-orientated choices"--
Author: Peter Harris Publisher: Cambridge University Press ISBN: 1107033535 Category : Business & Economics Languages : en Pages : 651
Book Description
A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.
Author: Christiana HJI Panayi Publisher: Cambridge University Press ISBN: 1107354986 Category : Law Languages : en Pages : 413
Book Description
How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.
Author: Erika C Collins Publisher: Law Business Research Ltd. ISBN: 1912377683 Category : Languages : en Pages : 1263
Book Description
The Employment Law Review, edited by Erika C Collins of Proskauer Rose LLP, serves as a tool to help legal practitioners and human resources professionals identify issues that present challenges to their clients and companies. As well as in-depth examinations of employment law in 48 jurisdictions, the book provides further general interest chapters covering the variety of employment-related issues that arise during cross-border merger and acquisition transactions, aiding practitioners and human resources professionals who conduct due diligence and provide other employment-related support in connection with cross-border corporate M&A deals. Other chapters deal with global diversity and inclusion initiatives across the globe, social media and mobile device management policies, and the interplay between religion and employment law. Contributors include: Els de Wind, Van Doorne; Annie Elfassi, Loyens Loeff. "e;Excellent publication, very helpful in my day to day work."e; - Mr Frederic Thoral, Head of HR, BNP Paribas"e;Excellent coverage and detail on each country is brilliant."e; - Mr Raani Costelloe, General manager of Legal and Business Affairs, Sony music Entertainment, Australia"e;An excellent resource for in-house counsel for a company with an international footprint."e; - Mr John R Pendergast, Senior Counsel, BASF Corporation, USA"e;It's invaluable to any lawyer dealing with cross-border and privacy-related employment issues and is a cornerstone to my own legal research"e; - Oran Kiazim, Vice President, Global Privacy, SterlingBackcheck, UK
Author: Terence C. Halliday Publisher: Cambridge University Press ISBN: 1107069920 Category : Business & Economics Languages : en Pages : 559
Book Description
Transnational Legal Orders offers an empirically grounded approach to the emergence of legal orders beyond nation-states that reframes the study of law and society.
Author: Antony Ting
Author: Antony Ting
Author: Herbert Jack Lerner
Author: Antony Ting
Author: Jack Crestol
Author: Peter Harris
Author: Christiana HJI Panayi
Author: Erika C Collins
Author: M. Van Hoepen
Author: Terence C. Halliday
Author: United States