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  3. Corporate Tax Law
    2nd edition
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  • Publisher:
    Cambridge University Press
    Publication date:
    29 February 2024
    07 March 2024
    ISBN:
    9781009429207
    9781009429177
    DOI:
    https://doi.org/10.1017/9781009429207
    Dimensions:
    (229 x 152 mm)
    Weight & Pages:
    1.12kg, 664 Pages
    Dimensions:
    Weight & Pages:
    • Subjects:
    Corporate Law, Law, Finance and Accountancy, Taxation Law
    Series:
    Cambridge Tax Law Series
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    Subjects:
    Corporate Law, Law, Finance and Accountancy, Taxation Law
    Series:
    Cambridge Tax Law Series
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    Book description

    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.

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