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Friday, 5 April 2024

Corporate Tax Law: Structure, Policy and Practice 2nd edCambridge University Press has published the second edition of Corporate Tax Law: Structure, Policy and Practice by Professor Peter Harris.

This new edition takes account of the substantial developments of the last decade. It considers the Trump US tax reforms of late 2017 and then the Biden reforms of 2022. It recognises the economic rise of China by incorporating its corporate tax system for comparison. This creates increased balance, introducing a second civil law jurisdiction.

This edition also incorporates many changes resulting from international tax developments including the Base Erosion and Profit Shifting reports and the current Two Pillar approach. The edition documents how corporate and international tax systems are increasingly integrated. This is particularly the case with minimum taxes, hybrid financial instruments and excessive debt financing.

The interface between corporate tax base and financial accounts is another area of particular interest. Countries continue to tinker with the use of corporate losses, corporate tax rates and dividend relief. Other areas of development include corporate tax subjects, buy backs and dividend stripping.

For more information about this book, please refer to the CUP website.

Cambridge University users have access to this book via the Cambridge Core subscription.

For information about other publications by Professor Harris, please refer to his Faculty profile.