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Corporate tax law : structure, policy and practice /
| Autore principale: | |
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| Lingua: | English |
| Pubblicazione: |
Cambridge :
Cambridge University Press,
2013.
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| Soggetti: |
Sommario:
- Taxation of corporate income when derived
- Taxation of corporate income when distributed
- Taxation of corporate income : international aspects
- Creating share interests
- Transferring share interests
- Terminating share interests
- Varying share interests
- Dividend and capital stripping and value shifting.