Research Handbook on Corporate Taxation (Research Handbooks in Private and Commercial Law series)

Encapsulating the multitude of challenges faced by the international corporate tax regime, this timely Research Handbook provides an in-depth comparative legal analysis of corporate income tax as it is practiced across the world. Beginning with four foundational chapters exploring the purpose and history of corporate tax, the Handbook goes on to provide a synthesis of the key issues in corporate taxation within the US regime, addressing some of the cutting-edge normative issues in designing a corporate tax. It then proceeds to set this against the experience in the EU and eleven other countries including the UK, Canada, China, Japan, India, Brazil and New Zealand. A further section on corporate tax planning includes careful analysis of such issues as corporate tax shelters, economic substance, social responsibility and governance, before final, horizon-scanning chapters consider the future of corporate tax and whether a new form of corporate tax might be possible. With a variety of paths to reform proposed throughout, this Research Handbook will prove an invigorating read for tax scholars working on taxation and tax law as well as for tax practitioners and those in fiscal policy seeking ways to improve, or navigate, the current state of affairs in international corporate tax law. Front Matter Copyright Contents Contributors PART I FOUNDATIONS 1. Introduction to the Research Handbook on Corporate Taxation 2. Why tax corporations? 3. The history of the corporate tax 4. The incidence of the corporate tax PART II CORPORATE OPERATIONS 5. Corporate/shareholder tax integration 6. Tax aspects of incorporations 7. Tax aspects of corporate mergers and acquisitions 8. International aspects of US corporate taxation PART III COMPARATIVE CORPORATE TAXATION 9. Corporate taxation in the EU 10. Corporate taxation in the UK 11. Corporate taxation in Germany 12. Corporate taxation in France 13. Corporate taxation in Italy 14. Corporate taxation in Canada 15. Corporate taxation in Turkey 16. Corporate taxation in New Zealand 17. Corporate taxation in Japan 18. Corporate taxation in China 19. Corporate taxation in India 20. Corporate taxation in Brazil PART IV CORPORATE TAX PLANNING 21. Corporate tax shelters 22. Economic substance 23. Corporate tax and corporate social responsibility 24. Executive compensation and corporate governance PART V CONCLUSION 25. The future of the corporate tax 26. A new corporate tax? Bibliography Index