The taxation of corporate groups under consolidation : an international comparison

• Material Type: 図書
• ISBN: 9781107033498 (hardback)
• Title: The taxation of corporate groups under consolidation : an international comparison
• Author/Editor: Antony Ting.
• Series Title: Cambridge tax law series
• Author Heading: Ting, Antony, 1962-
• Publication, Distribution, etc.: Cambridge : Cambridge University Press
• Publication Date: 2013.
• Publication Date (W3CDTF): 2013
• Extent: xvi, 321 pages
• Other physical details: illustrations
• Size: 24 cm.
• Place of Publication (Country Code): GB
• Text Language Code: eng
• Content Type: text
• Media Type: unmediated
• Carrier Type: volume
• Subject Heading: Corporations--Taxation--Law and legislation.; Income tax--Law and legislation.; Fiscal policy.; LAW / Taxation.
• LCC: K4544
• DDC: 343.06/7
• NDLC: A361
• Target Audience: 一般
• Note (Bibliography): Includes bibliographical references and index.
• Holding library: 国立国会図書館
• Call No.: A361-B83
• Data Provider (Database): 国立国会図書館 : 国立国会図書館蔵書; https://ndlsearch.ndl.go.jp
• Bibliographic ID (NDL): 024043204; http://id.ndl.go.jp/bib/024043204
• LC Control Number: 2012027130; https://lccn.loc.gov/2012027130
• Cataloging Rule: RDA
• Bibliographic Record Category (NDL): 211

• Contents: Machine generated contents note: Part I. The Enterprise Doctrine - Theory and Practice: 1. The rise of corporate groups: a challenge to the tax law; 2...
• Summary, etc.: "The rise of corporate groups in the last century dictates a shift in the income tax law: instead of treating each company as a separate taxpayer, the...