Overview

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.

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9781803923109

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Reviews

'Reuven Avi-Yonah brought together leading scholars from all over the world to contribute to this Research Handbook. This book provides for a highly interesting analysis of US corporate taxation as well as about the corporate tax systems of 12 other jurisdictions, including the EU. A Must for every internationally oriented scholar and practitioner!' -- Michael Lang, Vienna University of Economics and Business, Austria

‘At a time when countries are undertaking an unprecedented project to shore up corporate taxation, this essential resource takes a step back, exploring both the theory and practice of corporate taxation. In it, leading academics from around the world delve into the history and policy justifications for corporate tax, the impact of corporate taxation, the use of corporations to shelter income and avoid tax, and detailed studies of corporate taxes in a dozen different countries.’ -- Ruth Mason, University of Virginia School of Law, US ‘At a time when countries are undertaking an unprecedented project to shore up corporate taxation, this essential resource takes a step back, exploring both the theory and practice of corporate taxation. In it, leading academics from around the world delve into the history and policy justifications for corporate tax, the impact of corporate taxation, the use of corporations to shelter income and avoid tax, and detailed studies of corporate taxes in a dozen different countries.’ -- Ruth Mason, University of Virginia School of Law, US ‘Reuven Avi-Yonah brought together leading scholars from all over the world to contribute to this Research Handbook. This book provides for a highly interesting analysis of US corporate taxation as well as about the corporate tax systems of 12 other jurisdictions, including the EU. A Must for every internationally oriented scholar and practitioner!’ -- Michael Lang, Vienna University of Economics and Business, Austria

Author Information

Edited by Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law, Michigan Law School, University of Michigan, US

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