The taxation of corporate groups under consolidation : an international comparison / Antony Ting.
Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries.
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Online Access: |
Full Text (via Cambridge) |
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Main Author: | |
Format: | Electronic eBook |
Language: | English |
Published: |
Cambridge :
Cambridge University Press,
2012.
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Series: | Cambridge tax law series.
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Subjects: |
Summary: | Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries. |
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Item Description: | 3.4 Application of the enterprise doctrine: key functions of a group taxation regime. |
Physical Description: | 1 online resource (340 pages) |
Bibliography: | Includes bibliographical references and index. |
ISBN: | 9781139616843 1139616846 9781283870702 1283870703 9781139626149 1139626140 9781139519786 1139519786 |
DOI: | 10.1017/CBO9781139519786 |
Source of Description, Etc. Note: | Print version record. |