| 000 -LEADER |
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| fixed length control field |
03212nam a2200421 a 4500 |
| 001 - CONTROL NUMBER |
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| control field |
EBC1099955 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
MiAaPQ |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr cn||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
120705s2013 enka sb 001 0 eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
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| Canceled/invalid LC control number |
2012027130 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Cancelled/invalid ISBN |
9781107033498 (hardback) |
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| Cancelled/invalid ISBN |
9781139613125 (e-book) |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(MiAaPQ)EBC1099955 |
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| System control number |
(Au-PeEL)EBL1099955 |
|
|---|
| System control number |
(CaPaEBR)ebr10634356 |
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| System control number |
(CaONFJC)MIL418320 |
|
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| System control number |
(OCoLC)823724185 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
MiAaPQ |
| Transcribing agency |
MiAaPQ |
| Modifying agency |
MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
K4544 |
| Item number |
.T56 2013 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
343.06/7 |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Ting, Antony, |
| Dates associated with a name |
1962- |
| 245 14 - TITLE STATEMENT |
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| Title |
The taxation of corporate groups under consolidation |
| Medium |
[electronic resource] : |
| Remainder of title |
an international comparison / |
| Statement of responsibility, etc |
Antony Ting. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Cambridge [U.K.] ; |
| -- |
New York : |
| Name of publisher, distributor, etc |
Cambridge University Press, |
| Date of publication, distribution, etc |
2013. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xvi, 321 p. : |
| Other physical details |
ill. |
| 440 #0 - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
Cambridge tax law series |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc |
Includes bibliographical references and index. |
| 505 8# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Machine generated contents note: Part I. The Enterprise Doctrine - Theory and Practice: 1. The rise of corporate groups: a challenge to the tax law; 2. Application of the enterprise doctrine to group taxation: theory; 3. Application of the enterprise doctrine to group taxation: practice; Part II. Comparative Analysis of Key Structural Elements of Consolidation Regimes: 4. Policy objectives and structural elements of consolidation; 5. Definition of a group; 6. Treatment of losses; 7. Treatment of assets; 8. Treatment of intra-group shareholdings; 9. Interactions between consolidation and other parts of the income tax system; 10. A model consolidation regime?. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"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"-- |
| -- |
Provided by publisher. |
| 533 ## - REPRODUCTION NOTE |
|---|
| Type of reproduction |
Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Corporations |
| General subdivision |
Taxation |
| -- |
Law and legislation. |
|
|---|
| Topical term or geographic name as entry element |
Income tax |
| General subdivision |
Law and legislation. |
|
|---|
| Topical term or geographic name as entry element |
Fiscal policy. |
| 655 #4 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Electronic books. |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
ProQuest (Firm) |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://ebookcentral.proquest.com/lib/kliuc-ebooks/detail.action?docID=1099955 |
| Public note |
Click to View |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
E-book |
