Conceptual problems of the corporate tax :: Swiss-US comparative analysis /
The book analyses fundamental theoretical controversies related to the concept and the justification of corporate taxation.
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam :
IBFD,
[2019]
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | The book analyses fundamental theoretical controversies related to the concept and the justification of corporate taxation. |
| Beschreibung: | 1 online resource |
| Bibliographie: | Includes bibliographical references. |
| ISBN: | 9789087225148 9087225148 |
Internformat
MARC
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| 504 | |a Includes bibliographical references. | ||
| 588 | 0 | |a Online resource; title from PDF title page (EBSCO, viewed June 14, 2019). | |
| 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. | ||
| 650 | 0 | |a Corporations |x Taxation. |0 http://id.loc.gov/authorities/subjects/sh85032951 | |
| 650 | 0 | |a Corporations |x Taxation |z Switzerland. | |
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Datensatz im Suchindex
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| adam_text | |
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| author | Lideikyte Huber, Giedre |
| author_facet | Lideikyte Huber, Giedre |
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| author_sort | Lideikyte Huber, Giedre |
| author_variant | h g l hg hgl |
| building | Verbundindex |
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| callnumber-first | H - Social Science |
| callnumber-label | HD2753 |
| callnumber-raw | HD2753.A3 |
| callnumber-search | HD2753.A3 |
| callnumber-sort | HD 42753 A3 |
| callnumber-subject | HD - Industries, Land Use, Labor |
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| 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 |
| ctrlnum | (OCoLC)1096462383 |
| dewey-full | 336.243 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.243 |
| dewey-search | 336.243 |
| dewey-sort | 3336.243 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:49:33Z |
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| isbn | 9789087225148 9087225148 |
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| publisher | IBFD, |
| record_format | marc |
| spelling | Lideikyte Huber, Giedre. Conceptual problems of the corporate tax : Swiss-US comparative analysis / Giedre Lideikyte Huber. Amsterdam : IBFD, [2019] 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes bibliographical references. Online resource; title from PDF title page (EBSCO, viewed June 14, 2019). 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 The book analyses fundamental theoretical controversies related to the concept and the justification of corporate taxation. Corporations Taxation. http://id.loc.gov/authorities/subjects/sh85032951 Corporations Taxation Switzerland. Corporations Taxation United States. Sociétés Impôts. Sociétés Impôts Suisse. Sociétés Impôts États-Unis. BUSINESS & ECONOMICS Public Finance. bisacsh Corporations Taxation fast Switzerland fast https://id.oclc.org/worldcat/entity/E39QbtfRmBCgpQrWH3VGcB88Pp United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq has work: Conceptual problems of the corporate tax (Text) https://id.oclc.org/worldcat/entity/E39PCFGxWHwGTPtXH976B7y9Tb https://id.oclc.org/worldcat/ontology/hasWork Print version: 908722513X 9789087225131 (OCoLC)1089839543 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2099889 Volltext |
| spellingShingle | Lideikyte Huber, Giedre Conceptual problems of the corporate tax : Swiss-US comparative analysis / 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 Corporations Taxation. http://id.loc.gov/authorities/subjects/sh85032951 Corporations Taxation Switzerland. Corporations Taxation United States. Sociétés Impôts. Sociétés Impôts Suisse. Sociétés Impôts États-Unis. BUSINESS & ECONOMICS Public Finance. bisacsh Corporations Taxation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85032951 |
| title | Conceptual problems of the corporate tax : Swiss-US comparative analysis / |
| title_auth | Conceptual problems of the corporate tax : Swiss-US comparative analysis / |
| title_exact_search | Conceptual problems of the corporate tax : Swiss-US comparative analysis / |
| title_full | Conceptual problems of the corporate tax : Swiss-US comparative analysis / Giedre Lideikyte Huber. |
| title_fullStr | Conceptual problems of the corporate tax : Swiss-US comparative analysis / Giedre Lideikyte Huber. |
| title_full_unstemmed | Conceptual problems of the corporate tax : Swiss-US comparative analysis / Giedre Lideikyte Huber. |
| title_short | Conceptual problems of the corporate tax : |
| title_sort | conceptual problems of the corporate tax swiss us comparative analysis |
| title_sub | Swiss-US comparative analysis / |
| topic | Corporations Taxation. http://id.loc.gov/authorities/subjects/sh85032951 Corporations Taxation Switzerland. Corporations Taxation United States. Sociétés Impôts. Sociétés Impôts Suisse. Sociétés Impôts États-Unis. BUSINESS & ECONOMICS Public Finance. bisacsh Corporations Taxation fast |
| topic_facet | Corporations Taxation. Corporations Taxation Switzerland. Corporations Taxation United States. Sociétés Impôts. Sociétés Impôts Suisse. Sociétés Impôts États-Unis. BUSINESS & ECONOMICS Public Finance. Corporations Taxation Switzerland United States |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2099889 |
| work_keys_str_mv | AT lideikytehubergiedre conceptualproblemsofthecorporatetaxswissuscomparativeanalysis |