Corporate Taxation
- ISBN-10
- 145486074X
- ISBN-13
- 9781454860747
- Series
- Corporate Taxation
- Category
- Law
- Pages
- 624
- Language
- English
- Published
- 2015-11-12
- Publisher
- Wolters Kluwer
- Authors
- George K. Yin, Karen C. Burke
Description
A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of corporate taxation. Features: Focuses student attention on core principles and policies to enable students to learn the major patterns and themes of corporate tax Encourages students to learn the law from the basic source material --the Code and regulations--as supplemented by concise explanations when needed Many problems, questions, and examples help lead students through the challenging material An organizational structure that bridges concepts learned in the introductory income tax course and those presented in advanced tax classes. The text begins with subchapter S--an area of growing, practical significance--which serves to link individual and separate entity taxation Presents the taxation of transactions using a ""building-block"" approach from basic to complex transactions. This approach helps students to grasp that many complex transactions are merely combinations of simpler ones, and that a given transaction may be structured in different ways to achieve different tax consequences Cases and other source materials are edited concisely and note material is kept to a manageable length Completely up-to-date. The organizational structure and text are fully integrated to reflect current developments, including codification of the economic substance doctrine; impact of corporate tax shelters and application of substance-over-form doctrine; increased importance of passthrough tax principles; comparable treatment of dividends and long-term capital gain; recent changes affecting acquisitive and divisive reorganizations; and policy implications of current corporate tax reform options
Get the book
Other editions
Similar books
-
Understanding Corporate Taxation
By Leandra LedermanThe chapter on corporate tax shelters is new to this edition of the book. Understanding Corporate Taxation includes discussion of relevant cases, checklists, diagrams of transactions, and numerous examples.
-
Corporate Income Taxes under Pressure: Why Reform Is Needed and How It Could Be Designed
By Ruud A. de Mooij, Mr.Alexander D Klemm, Ms.Victoria J PerryThe book describes the difficulties of the current international corporate income tax system.
-
Transfer Pricing and Valuation in Corporate Taxation: Federal Legislation vs. Administrative Practice
By Elizabeth KingTransfer Pricing and Valuation in Corporate Taxation analyzes the disparities between both federal statutes and regulations, and r- ulations and administrative practice, in a highly controversial area of corporate tax policy: intra-company ...
-
Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches
By Steven A. BankEnacting an undistributed profits tax, G.L. Walters of the Illinois Manufacturing Association complained, would “take from business management one of the most essential matters of management involved in business.
-
Corporate Taxation Essentials
By Mark A., SegalREA’s Essentials provide quick and easy access to critical information in a variety of different fields, ranging from the most basic to the most advanced.
-
Corporate Taxation for the Future: Competitive, Simple and Predictable : in Tax Systems, Less is Often More!.
- Corporate income tax should be based on profit and not on revenue. In general, the corporate tax rate should be low and the base should be broad. - Lowering the corporate tax rate results in more investments and more taxable revenue.
-
Why is There Corporate Taxation in a Small Open Economy?: The Role of Transfer Pricing and Income Shifting
By Roger H. Gordon, Jeffrey K. MacKie-MasonAbstract: Several recent papers argue that corporate income taxes should not be used by small, open economies. With capital mobility, the burden of the tax falls on fixed factors (e.g.,...
-
Corporate Taxation and Social Responsibility
By Axel Hilling, Daniel OstasThis book advocates ethical self-restraint in the realm of corporate tax.
-
Fundamentals of Corporate Taxation: Cases and Materials
By Stephen Schwarz, Daniel J. LathropeThe eighth edition of this widely used casebook continues its long tradition of teaching the "fundamentals" of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich mix of original source ...
-
Practical Guide to Corporate Taxation
By Steve Johnson, Dominic Daher, Joshua RosenbergThe Practical Guide to Corporate Taxation is a comprehensive and easily understood guide to corporate tax law.