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The Taxation of Corporate Groups Under Consolidation


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Table of Contents

Part I. The Enterprise Doctrine - Theory and Practice: 1. The rise of corporate groups: a challenge to the tax law; 2. Application of the enterprise doctrine to group taxation: theory; 3. Application of the enterprise doctrine to group taxation: practice; Part II. Comparative Analysis of Key Structural Elements of Consolidation Regimes: 4. Policy objectives and structural elements of consolidation; 5. Definition of a group; 6. Treatment of losses; 7. Treatment of assets; 8. Treatment of intra-group shareholdings; 9. Interactions between consolidation and other parts of the income tax system; 10. A model consolidation regime?

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Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries.

About the Author

Antony Ting is a senior lecturer at the University of Sydney Business School. He was previously a tax partner in a major international accountancy firm, advising multinational companies on corporate tax as well as international tax issues.

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