Research handbook on corporate taxation

Author(s)

• Avi-Yonah, Reuven Shlomo

Bibliographic Information

Research handbook on corporate taxation

edited by Reuven S. Avi-Yonah

（Research handbooks in private and commercial law）

E. Elgar, c2023

• : cased

Note

Includes bibliographical references and index

Description and Table of Contents

Description

Encapsulating the multitude of challenges faced by the international corporate tax regime, this timely Research Handbook provides an in-depth comparative legal analysis of corporate income tax as it is practiced across the world. Beginning with four foundational chapters exploring the purpose and history of corporate tax, the Handbook goes on to provide a synthesis of the key issues in corporate taxation within the US regime, addressing some of the cutting-edge normative issues in designing a corporate tax. It then proceeds to set this against the experience in the EU and eleven other countries including the UK, Canada, China, Japan, India, Brazil and New Zealand. A further section on corporate tax planning includes careful analysis of such issues as corporate tax shelters, economic substance, social responsibility and governance, before final, horizon-scanning chapters consider the future of corporate tax and whether a new form of corporate tax might be possible. With a variety of paths to reform proposed throughout, this Research Handbook will prove an invigorating read for tax scholars working on taxation and tax law as well as for tax practitioners and those in fiscal policy seeking ways to improve, or navigate, the current state of affairs in international corporate tax law.

Table of Contents

Contents: PART I FOUNDATIONS 1 Introduction to the Research Handbook on Corporate Taxation 2 Reuven S. Avi-Yonah 2 Why tax corporations? 4 Yariv Brauner 3 The history of the corporate tax 22 Steven Bank 4 The incidence of the corporate tax 38 Eric Toder PART II CORPORATE OPERATIONS 5 Corporate/shareholder tax integration 57 George K. Yin 6 Tax aspects of incorporations 72 Gregg Polsky 7 Tax aspects of corporate mergers and acquisitions 83 Heather Field 8 International aspects of US corporate taxation 112 J. Clifton Fleming, Jr. PART III COMPARATIVE CORPORATE TAXATION 9 Corporate taxation in the EU 130 Christiana HJI Panayi 10 Corporate taxation in the UK 151 Michael McGowan 11 Corporate taxation in Germany 169 Joachim Englisch 12 Corporate taxation in France 195 Marilyne Sadowsky 13 Corporate taxation in Italy 209 Carlo Garbarino 14 Corporate taxation in Canada 226 Scott Wilkie 15 Corporate taxation in Turkey 252 Funda Basaran Yavaslar 16 Corporate taxation in New Zealand 273 Craig Elliffe 17 Corporate taxation in Japan 290 Yoshihiro Masui 18 Corporate taxation in China 304 Wei Cui 19 Corporate taxation in India 321 Arvind P. Datar 20 Corporate taxation in Brazil 331 Luis Eduardo Schoueri and Guilherme Galdino PART IV CORPORATE TAX PLANNING 21 Corporate tax shelters 350 Joshua Blank and Ari Glogower 22 Economic substance 369 Amandeep S. Grewal 23 Corporate tax and corporate social responsibility 379 Peter Barnes 24 Executive compensation and corporate governance 394 Michael Doran PART V CONCLUSION 25 The future of the corporate tax 412 Daniel Shaviro 26 A new corporate tax? 437 Reuven S. Avi-Yonah Bibliography 447 Index

by "Nielsen BookData"

Details

• NCID: BD04095208
• ISBN:
  • 9781803923109
• LCCN: 2023939689
• Country Code: uk
• Title Language Code: eng
• Text Language Code: eng
• Place of Publication: Cheltenham
• Pages/Volumes: viii, 466 p.
• Size: 25 cm
• Classification:
  • LCC : K4544
• Subject Headings:
  • LCSH : Corporations -- Taxation -- Law and legislation
• Parent Bibliography ID:
  • BB29147963