Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, an

Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007, this book analyses the tax issues for groups of companies

Should the income of a corporate group be taxed differently solely because the traditional structure of the income tax system considers each company individuall

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

Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax