The increase of company teams within the final century dictates a shift within the source of revenue tax legislations: rather than treating each one corporation as a separate taxpayer, the tax consolidation regime is more and more universal. Antony Ting offers the 1st finished comparative learn of 8 consolidation regimes in Australia, France, Italy, Japan, the Netherlands, New Zealand, Spain and the united states. within the research, he seriously analyses and compares replacement coverage strategies with appreciate to 10 key structural components. The examine improves knowing of the layout and implementation of consolidation regimes and units the degree for the quest for a version. It offers worthy info with recognize to the simplest practices, in addition to the pitfalls, within the layout of a consolidation regime. The ebook is key to international locations considering the creation of a brand new consolidation regime and gives very important insights into the administration of this sort of advanced constitution via cautious policy-orientated offerings.
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