Corporate Tax Law: Structure, Policy and Practice

Many corporate tax systems lack structure. Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems uses a conceptual framework to illustrate and analyse the many difficult issues corporations pose. This framework is enhanced by the examination of a large body of legal rules and practical considerations which demonstrate how corporate tax systems work in practice. While adopting a broad comparative approach, the analysis also drills down into the detail of influential corporate tax systems in order to illustrate the major issues they face and the options available to them.

Author: Peter Harris
Publisher: Cambridge University Press
Published: 03/07/2013
Pages: 650
Binding Type: Hardcover
Weight: 2.30lbs
Size: 9.10h x 5.90w x 1.50d
ISBN: 9781107033535

About the Author
Harris, Peter: - Peter Harris is a Reader at the Law Faculty of the University of Cambridge. He is also Director of the Centre for Tax Law at the Law Faculty and a Director of Studies and Fellow of Churchill College.