Corporate Tax Law: Structure, Policy and Practice Peter Harris is an English-language textbook that offers depth in corporate tax and tax law. It addresses current topics in corporate tax law and explains the policy and practice of international tax systems.
The new edition analyzes recent developments, including the U.S. Trump and Biden reforms, and compares the Chinese tax system. This contributes to a broader and more balanced approach, with attention to both common law and civil law systems. In addition, international tax law trends are discussed, such as the Base Erosion and Profit Shifting (BEPS) initiatives and the Two Pillar framework.
This reference work highlights the integration of corporate and international tax systems, with specific attention to minimum taxes, hybrid financial instruments, and excessive debt financing. It also examines the relationship between the corporate tax base and financial reporting. Topics such as the use of losses, tax rates, and dividend exemptions are also covered.
Corporate Tax Law: Structure, Policy and Practice is suitable for (post)academics, junior and senior tax advisors who want to deepen and update their knowledge of corporate tax legislation and policy aspects.
Covers topics such as Corporate and business tax laws, Commercial law, and LAW / Taxation.
Series: Cambridge Tax Law Series