株式会社極東書店トップ ＞ 商品一覧 ＞ Corporate Tax Law : Structure, Policy and Practice. 2nd ed.
商品詳細
Corporate Tax Law : Structure, Policy and Practice. 2nd ed. 法人税法－構造、政策、実務 第2版
・ISBN 978-1-009-42917-7 hard GB£ 137.00
￥43,401.- (税込) ※（※）価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
版元の原価改定、外国為替の変動等により異なる場合がございますので、予めご了承下さい。
お気に入り
★★★
電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-009-42920-7
| 著者・編者 | Harris, Peter, |
|---|---|
| シリーズ | Cambridge Tax Law Series |
| 出版社 | (Cambridge U. Pr., UK) |
| 出版年月 | 2024.03 |
| ページ数 | 664 pp. |
| 言語 | ENG |
| ニュース番号 | ＜709-548＞ |
解説
New edition taking account of the substantial developments of the last decade. It considers the Trump US tax reforms of late 2017 and then the Biden reforms of 2022. It recognises the economic rise of China by incorporating its corporate tax system for comparison. This creates increased balance, introducing a second civil law jurisdiction. This edition also incorporates many changes resulting from international tax developments including the Base Erosion and Profit Shifting reports and the current Two Pillar approach. The edition documents how corporate and international tax systems are increasingly integrated. This is particularly the case with minimum taxes, hybrid financial instruments and excessive debt financing. The interface between corporate tax base and financial accounts is another area of particular interest. Countries continue to tinker with the use of corporate losses, corporate tax rates and dividend relief. Other areas of development include corporate tax subjects, buy backs and dividend stripping.