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LDR00000cam u2200205 a 4500
001000000868261
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008120914s2013 enk b 001 0 eng d
020 ▼a 9781107033535 (hardback): ▼c US$145
040 ▼a 225009 ▼c 225009 ▼d 225009
08204 ▼a 343.06/7 ▼2 22
090 ▼a 343.067 ▼b 013a
1001 ▼a Harris, Peter, ▼d 1938-.
24510 ▼a Corporate tax law: ▼b structure, policy and practice/ ▼c Peter Harris.
260 ▼a Cambridge, U.K.: ▼b Cambridge University Press, ▼c 2013.
300 ▼a li, 597 p.; ▼c 24 cm.
4900 ▼a Cambridge tax law series
504 ▼a Includes bibliographical references (p. 587-592) and index.
5050 ▼a Taxation of corporate income when derived -- Taxation of corporate income when distributed -- Taxation of corporate income : international aspects -- Creating share interests -- Transferring share interests --Terminating share interests -- Varying share interests -- Dividend and capital stripping and value shifting.
650 0 ▼a Corporations ▼x Taxation ▼x Law and legislation.
990 ▼a 민지은