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Corporate tax

See below for a selection of the latest books from Corporate tax category. Presented with a red border are the Corporate tax books that have been lovingly read and reviewed by the experts at Lovereading. With expert reading recommendations made by people with a passion for books and some unique features Lovereading will help you find great Corporate tax books and those from many more genres to read that will keep you inspired and entertained. And it's all free!

Taxing Profit in a Global Economy

Taxing Profit in a Global Economy

The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becoming increasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers. Stepping back from current political debates on combatting profit shifting and how taxing rights over the profits of the digitalized economy should be allocated, this book undertakes a fundamental review of the existing international system of taxing business profit. It argues that the existing system is fundamentally flawed, and that there is a need for radical reform.

Taxing Profit in a Global Economy

Taxing Profit in a Global Economy

The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becoming increasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers. Stepping back from current political debates on combatting profit shifting and how taxing rights over the profits of the digitalized economy should be allocated, this book undertakes a fundamental review of the existing international system of taxing business profit. It argues that the existing system is fundamentally flawed, and that there is a need for radical reform.

Taxation of Loan Relationships and Derivative Contracts - Supplement to the 10th edition

Taxation of Loan Relationships and Derivative Contracts - Supplement to the 10th edition

Author: David Southern Format: Paperback / softback Release Date: 30/09/2020

Brings the reader right up-to-date with the latest tax changes affecting loan relationships and derivative contracts. Taxation of Loan Relationships and Derivative Contracts - Supplement to the 10th Edition gives detailed coverage with working examples of the major legislative changes that have been introduced in these areas since the publication of the 10th edition in 2017. It contains chapters dealing with: > OECD's Base Erosion Profit Shifting (BEPS) project, and its impact on UK tax system > Restrictions on interest deductibility contained in Finance (No 2) Act 2017 > Recasting of relief for carried-forward losses contained in Finance (No 2) Act 2017, including introduction of group relief for carried forward losses > Transfer pricing in the light of the BEPS

Federal Income Taxation of Corporations and Stockholders in a Nutshell

Federal Income Taxation of Corporations and Stockholders in a Nutshell

Author: Karen Burke Format: Paperback / softback Release Date: 15/07/2020

This edition has been completely revised to reflect the 2017 Act and developments through August 2018. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.

Federal Corporate Taxation

Federal Corporate Taxation

Author: Howard E. Abrams, Don A. Leatherman Format: Paperback / softback Release Date: 30/04/2020

The eighth edition of this popular student supplement retains the cradle-to-grave ordering of prior editions and is updated to reflect changes made by the Tax Cuts and Jobs Act as well as other recent changes in the law. It features an expanded discussion of S corporations and consolidated groups, use of disregarded entities, liberalization of shareholder debt rules, and basis recovery in redemptions and reorganizations. Full of examples with explanations of both how and why the system works as it does, this book can be used alongside any standard casebook. It may also be used as a primary text for those who emphasize the problem method and have developed their own problem set.

Corporate Finance Terms - Financial Education Is Your Best Investment

Corporate Finance Terms - Financial Education Is Your Best Investment

Author: Thomas Herold Format: Paperback / softback Release Date: 07/02/2020

Federal Income Taxation of Corporations

Federal Income Taxation of Corporations

Author: Martin J. McMahon Jr., Daniel L. Simmons, Charlene Luke, Bret Wells Format: Hardback Release Date: 30/12/2019

The 5th Edition explores the federal income taxation of corporations and their shareholders and can be used in a variety of courses covering corporate taxation at either the J.D. or LL.M. level. Numerous important revisions to the statutory structure over the past few decades-the changing magnitude of the capital gain preference, the preferential rate for dividends, the 2017 reduction to the corporate tax rate, a maximum individual rate now substantially higher than the maximum corporate rate, and repeal of the General Utilities rule providing nonrecognition of gain upon the distribution of property by a corporation-have changed dramatically the important issues. Most chapters and sections of chapters are introduced by a textual discussion or outline of the basic issues and structure of the statute governing treatment of the particular item or transaction covered in the chapter or section. This is followed by a principal case reading, generally a judicial decision but sometimes an IRS ruling or legislative history excerpt. A Detailed Analysis follows the principal case reading and is intended to facilitate the professor's ability to tailor the class to the needs of a particular course through selecting portions of that analysis. Class Discussion Problems are incorporated directly into the text. In selecting and organizing the materials, we have attempted to maximize the usefulness of these materials for whatever approach the professor wishes to adopt-an intensive technical analysis, a problem-oriented method, a consideration of the policies that underlie the technical tax structure, or a survey of the principal elements of the federal income taxation of corporations.

Principles of Corporate Taxation

Principles of Corporate Taxation

Author: Douglas A. Kahn, Jeffrey H. Kahn, Terrence G. Perris Format: Paperback / softback Release Date: 30/09/2019

The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other.

Selected Sections Corporate and Partnership Income Tax Code and Regulations, 2019-2020

Selected Sections Corporate and Partnership Income Tax Code and Regulations, 2019-2020

Author: Steven A. Bank, Kirk J. Stark Format: Paperback / softback Release Date: 30/08/2019

Receive complimentary lifetime digital access to the eBook with new print purchase. Designed to offer maximum flexibility and ease-of-use for law school courses in corporate, partnership, and business enterprise taxation, this statutory supplement includes key provisions of the Internal Revenue Code and Treasury regulations pertaining to the federal income taxation of corporations, partnerships, and other business entities. Updated annually, it accounts for recent legislative and regulatory developments.

Black Letter Outline on Partnership Taxation

Black Letter Outline on Partnership Taxation

Author: Stephen Schwarz, Daniel J. Lathrope, Brant J. Hellwig Format: Paperback / softback Release Date: 30/07/2019

This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in partnership or pass-through entity taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting partnerships, limited liability companies, and S corporations and includes numerous illustrative examples, self-test questions with answers, and sample exam questions. The Ninth Edition incorporates all relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act.

Tolley's Capital Allowances 2019-20

Tolley's Capital Allowances 2019-20

Author: Kevin Walton, David Smailes Format: Paperback / softback Release Date: 16/07/2019

With the recent major reforms to the capital allowances regime, it is imperative to remain on top of the legislation. This detailed guide contains all the updates and changes you need in one place. Practical text is complemented by a detailed tax planning section written by Heather Britton of Francis Clark Chartered Accountants. Worked examples, full reference to case law, HMRC pronouncements and more, make this a compact all-you-need-to-know guide on capital allowances.

Property Taxes 2019/20

Property Taxes 2019/20

Author: Robert Maas Format: Paperback / softback Release Date: 27/06/2019

This essential annual title provides clear advice and information covering all elements of the taxation provisions relating to land transactions. Property Taxes 2019/20 enables tax practitioners to find the answers to their tax planning questions quickly and to keep their clients' tax liabilities to a minimum. This fully updated new edition features comprehensive analysis of the property tax changes in FA 2018 and FA 2019. Changes incorporated into this edition include: Major changes to capital gains tax, including the scrapping of ATED-related CGT The extension of NRCGT to non-residential property and to indirect disposals of both residential and non-residential property New 30 day deadline for payment of NRCGT and the legislation to extend it to disposals of residential property by UK residents next year New SDLT relief for first time buyers Extension of IHT to indirect disposals of UK residential property New capital allowance for expenditure on structures and buildings Updated case law