The taxation of corporate groups under consolidation : an international comparison / Antony Ting.
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 Aust...
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| Main Author: | |
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| Format: | eBook |
| Language: | English |
| Published: |
Cambridge :
Cambridge University Press,
2013.
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| Series: | Cambridge tax law series.
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| Subjects: | |
| Online Access: | https://doi.org/10.1017/CBO9781139519786 |
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