Conceptual problems of the corporate tax : Swiss-US comparative analysis /

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.

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Bibliographic Details
Online Access: Full Text (via ProQuest)
Main Author: Lideikyte Huber, Giedre
Format: eBook
Language:English
Published: Amsterdam : IBFD, [2019]
Subjects:
Corporations > Taxation.
Corporations > Taxation > Switzerland.
Corporations > Taxation > United States.
Switzerland.
United States.
Table of Contents:
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.

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