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About this product
- DescriptionMany corporate tax systems lack structure. Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems uses a conceptual framework to illustrate and analyse the many difficult issues corporations pose. This framework is enhanced by the examination of a large body of legal rules and practical considerations which demonstrate how corporate tax systems work in practice. While adopting a broad comparative approach, the analysis also drills down into the detail of influential corporate tax systems in order to illustrate the major issues they face and the options available to them.
- Author BiographyPeter Harris is a Reader at the Law Faculty of the University of Cambridge. He is also Director of the Centre for Tax Law at the Law Faculty and a Director of Studies and Fellow of Churchill College.
- Author(s)Peter Harris
- PublisherCambridge University Press
- Date of Publication07/03/2013
- SubjectNational Law: Textbooks & Study Guides
- Series TitleCambridge Tax Law Series
- Place of PublicationCambridge
- Country of PublicationUnited Kingdom
- ImprintCambridge University Press
- Content Note2 tables
- Weight1030 g
- Width152 mm
- Height228 mm
- Spine35 mm
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