Book contents
- The Taxation of Corporate Groups Under Consolidation
- Series page
- The Taxation of Corporate Groups under Consolidation
- Copyright page
- Contents
- Figures
- Tables
- Preface
- Glossary of terms
- Abbreviations
- Part I The enterprise doctrine: theory and practice
- Part II Comparative analysis of key structural elements of consolidation regimes
- 4 Policy objectives and structural elements of consolidation
- 5 Definition of a group
- 6 Treatment of losses
- 7 Treatment of assets
- 8 Treatment of intra-group shareholdings
- 9 Interactions between consolidation and other parts of the income tax system
- 10 A model consolidation regime?
- Bibliography
- Index
7 - Treatment of assets
from Part II - Comparative analysis of key structural elements of consolidation regimes
Published online by Cambridge University Press: 05 February 2013
- The Taxation of Corporate Groups Under Consolidation
- Series page
- The Taxation of Corporate Groups under Consolidation
- Copyright page
- Contents
- Figures
- Tables
- Preface
- Glossary of terms
- Abbreviations
- Part I The enterprise doctrine: theory and practice
- Part II Comparative analysis of key structural elements of consolidation regimes
- 4 Policy objectives and structural elements of consolidation
- 5 Definition of a group
- 6 Treatment of losses
- 7 Treatment of assets
- 8 Treatment of intra-group shareholdings
- 9 Interactions between consolidation and other parts of the income tax system
- 10 A model consolidation regime?
- Bibliography
- Index
Summary
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- Type
- Chapter
- Information
- The Taxation of Corporate Groups under ConsolidationAn International Comparison, pp. 176 - 206Publisher: Cambridge University PressPrint publication year: 2012