Corporate Tax Law: Structure, Policy and Practice

The 11th edition of the Oxford University Press textbook "Corporate Taxation" has been updated to reflect the significant developments of the last decade, including the Trump US tax reforms, the Biden reforms, and the economic rise of China. It incorporates many changes resulting from international tax developments and documents how corporate and international tax systems are increasingly integrated.

Format: Hardback
Length: 664 pages
Publication date: 07 March 2024
Publisher: Cambridge University Press

This new edition, taking into account the significant developments of the past decade, examines the Trump US tax reforms of late 2017 and then the Biden reforms of 2022. It recognizes the economic rise of China by incorporating its corporate tax system for comparison, thus creating increased balance. 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, particularly in areas such as 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, buybacks, and dividend stripping.

This new edition, taking into account the significant developments of the past decade, examines the Trump US tax reforms of late 2017 and then the Biden reforms of 2022. It recognizes the economic rise. rise of China by incorporating its corporate tax system for comparison, thus creating increased balance. 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, particularly in areas such as 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, buybacks, and dividend stripping.

Weight: 1094g
Dimension: 159 x 236 x 43 (mm)
ISBN-13: 9781009429177
Edition number: 2 Revised edition