After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation

After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation

This book refines the features of a variety of different common law and civil law systems down to a recognizable standard CIT system, identifying in the process

In this interdisciplinary book, Giulio Allevato explores how the non-fiscal function of the taxing power has contributed to the establishment, consolidation, an

Should the income of a corporate group be taxed differently solely because the traditional structure of the income tax system considers each company individuall