Corporate tax law :

Harris, Peter 1938-

Corporate tax law : structure, policy and practice / Peter Harris. - Cambridge, UK ; New York : Cambridge University Press, 2013. - li, 597 p. ; 24 cm. - Cambridge tax law series .

Includes bibliographical references (p. 587-592) and index.

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.

9781107033535


Corporations--Taxation--Law and legislation.

343.067 / HAR.C