Description
OakBridge Publishing Pvt Ltd Tax Consolidation: A Global Perspective On Economic Unity by P V Srinivasan
Key Features:
Tax Consolidation: A Global Perspective on Economic Unity is spread over twenty-two chapters preceded by an informative overview of the topic including a brief history of its evolution. With a fervent desire to explore the quintessence of tax consolidation, the book navigates through several countries which have already put this regime in place. It further examines its dimensions broadly covering the possibility of participation of entities into the consolidation regime, the tax treatment accorded at the time of entry into consolidation, during its subsistence, the exit of an entity from consolidation, and upon deconsolidation. A very useful jurisdiction-wise comparative analysis with tabular breakdown in the Appendices, will prove to be a convenient quick reference tool for the readers. The book explores a spectrum of policy issues that need consideration before embarking on the tax consolidation regime. It would be a handy reference for practitioners, law and policy makers, economists, and academicians.