Taxation of Corporate Groups

Download or read book Taxation of Corporate Groups written by Miguel Correia and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book proposes an interdisciplinary and comparative approach to the taxation of corporate groups. Chapter 1 analyses the core mechanical pillars of corporate income tax (CIT) systems and their impact on corporate behaviour. Chapter 2 first analyses the economic, legal and functional nature of corporate groups. Then, it examines the fundamental mechanical operation of CIT systems assuming that no tax integration solution, such as group taxation or flow-through taxation, is applicable, and assesses the merits and shortfalls of taxing corporate groups in this manner. Conversely, in chapter 3 the book analyses how corporate groups may be taxed under tax integration solutions and investigates the consequences of adopting such a stance. The study concludes, in chapter 4, by proposing a set of policy guidelines that should be considered when approaching the taxation of corporate groups.