Corporate Tax Law Structure, Policy and Practice Harris Hardback 2e

Corporate Tax Law\n\nStructure, Policy and Practice\n\nConceptual and practical evaluation of corporate tax systems, including recent developments, comparing approaches of China, Germany, UK and US.\n\nPeter Harris (Author)\n\n9781009429177, Cambridge University Press\n\nHardback, published 7 March 2024\n\n664 pages\n23.5 x 15.8 x 4.1 cm, 1.12 kg\n\nNew edition taking account of the substantial developments of the last decade. It considers the Trump US tax reforms of late 2017 and then the Biden reforms of 2022. It recognises the economic rise of China by incorporating its corporate tax system for comparison. This creates increased balance, introducing a second civil law jurisdiction. This edition also incorporates many changes resulting from international tax developments including the Base Erosion and Profit Shifting reports and the current Two Pillar approach. The edition documents how corporate and international tax systems are increasingly integrated. This is particularly the ca]