Conceptual problems of the corporate tax : Swiss-US comparative analysis / Giedre Lideikyte Huber.
The book analyses fundamental theoretical controversies related to the concept and the justification of corporate taxation.
Saved in:
| Online Access: |
Full Text (via ProQuest) |
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| Main Author: | |
| Format: | eBook |
| Language: | English |
| Published: |
Amsterdam :
IBFD,
[2019]
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| Subjects: |
MARC
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| 100 | 1 | |a Lideikyte Huber, Giedre. | |
| 245 | 1 | 0 | |a Conceptual problems of the corporate tax : |b Swiss-US comparative analysis / |c Giedre Lideikyte Huber. |
| 260 | |a Amsterdam : |b IBFD, |c [2019] | ||
| 300 | |a 1 online resource. | ||
| 336 | |a text |b txt |2 rdacontent. | ||
| 337 | |a computer |b c |2 rdamedia. | ||
| 338 | |a online resource |b cr |2 rdacarrier. | ||
| 504 | |a Includes bibliographical references. | ||
| 505 | 0 | |a Cover -- Title -- Copyright -- Acknowledgements -- Chapter 1: General Introduction -- 1.1. General research framework -- 1.1.1. Scope and objectives -- 1.1.2. Comparative framework -- 1.1.3. Sources -- 1.2. Guiding legal principles of the Swiss tax system -- 1.2.1. Ability to pay and the distributive justice principles -- 1.2.2. Legality -- 1.2.3. Equivalence (benefit taxation) -- 1.2.4. Economic freedom -- 1.2.5. Cyclical taxation and the Totalgewinn theory -- Part 1: Formal Approach: Entity Classification Problem -- Chapter 2: Opening Comments Part 1. | |
| 505 | 8 | |a Chapter 3: Swiss Entity Classification for Tax Purposes -- 3.1. Relationship between tax law and private law -- 3.1.1. Historical approach -- 3.1.2. Contemporary approach -- 3.1.3. Excursus: Interaction in commercial and tax law reporting -- 3.1.3.1. Determinance principle -- 3.1.3.2. Exceptions to the determinance principle -- 3.1.4. Summary and evaluation -- 3.2. General entity classification rule: The separation principle -- 3.2.1. Legal framework -- 3.2.2. Definition of a legal entity -- 3.2.2.1. Domestic entities -- 3.2.2.1.1. General comments -- 3.2.2.1.2. Types of business corporations. | |
| 505 | 8 | |a 3.2.2.2. Foreign entities -- 3.2.2.2.1. Private international law: The principle ofincorporation (article 154 PILA) -- 3.2.2.2.2. Tax law: The principle of resemblance (article 49(3) LIFD) -- 3.2.3. Entities without legal personality (sociétésde personnes) -- 3.2.3.1. Civil law framework -- 3.2.3.1.1. General comments -- 3.2.3.1.2. Types of non-corporate businesses -- 3.2.3.1.3. Sole proprietorships -- 3.2.3.1.4. Partnerships -- 3.2.3.2. Tax law framework -- 3.2.3.2.1. Tax subjects and flow-through treatment -- 3.2.3.2.2. Tax object -- 3.2.4. Summary and critical review. | |
| 505 | 8 | |a 3.3. Exceptions to the separation principle -- 3.3.1. "Substance over form" approach -- 3.3.1.1. Absence of a general substance-over-form legal norm -- 3.3.1.2. Specific substance-over-form legal tools -- 3.3.2. Tax avoidance -- 3.3.2.1. Abuse-of-a-right theory in private law (article 2(2) CC) -- 3.3.2.2. Judicial theory of tax avoidance -- 3.3.2.2.1. Concept and legal framework -- 3.3.2.2.2. Doctrinal critics -- 3.3.2.3. Durchgriff (piercing of the corporate veil) -- 3.3.2.3.1. Concept and legal framework -- 3.3.2.3.2. Private law -- 3.3.2.3.3. Tax law. | |
| 505 | 8 | |a 3.3.2.4. Excursus: "Economic viewpoint" in tax law interpretation -- 3.3.3. Normative approach -- 3.3.3.1. Opening comments -- 3.3.3.2. Collective investment schemes -- 3.3.3.2.1. Definition and legal framework -- 3.3.3.2.2. SICAVs -- 3.3.3.2.3. Contractual funds investing directly in real estate -- 3.3.3.3. Foreign pass-through entities -- 3.3.3.3.1. Pass-through entities subject to Swiss limited taxing jurisdiction (articles 49(3) and 11 LIFD) -- 3.3.3.3.2. Pass-through entities with no economic activities in Switzerland -- 3.3.3.3.3. Critical evaluation of article 49(3) LIFD. | |
| 520 | |a The book analyses fundamental theoretical controversies related to the concept and the justification of corporate taxation. | ||
| 588 | 0 | |a Online resource; title from PDF title page (EBSCO, viewed June 14, 2019) | |
| 650 | 0 | |a Corporations |x Taxation. | |
| 650 | 0 | |a Corporations |x Taxation |z Switzerland. | |
| 650 | 0 | |a Corporations |x Taxation |z United States. | |
| 650 | 7 | |a Corporations |x Taxation. |2 fast |0 (OCoLC)fst00879935. | |
| 651 | 7 | |a Switzerland. |2 fast |0 (OCoLC)fst01205401. | |
| 651 | 7 | |a United States. |2 fast |0 (OCoLC)fst01204155. | |
| 776 | 0 | 8 | |i Print version: |z 908722513X |z 9789087225131 |w (OCoLC)1089839543. |
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