Download or read book The American Law Institute written by and published by Oxford University Press. This book was released on 2023-05-02 with total page 505 pages. Available in PDF, EPUB and Kindle. Book excerpt: The centennial of the American Law Institute is a landmark event. A lifespan of one hundred years is significant for a law reform project. Most such initiatives terminate when they achieve their limited goals, they fail, or members lose interest when their funding runs out. Instead, the American Law Institute is the preeminent legal reform organisation in the United States and remains an enterprise in full vigour, with an enormous number of projects completed and an impressive array of projects in forward motion. The American Law Institute: A Centennial History brings together an outstanding group of expert scholars, several of them current or former Reporters for the ALI Restatements of Law, to provide an in-depth scholarly history of the ALI, its role in legal reform, and the various ways it has impacted law in the United States. The resulting collection of essays provides original and important perspectives on both the ALI and its relevance for American Law. This book offers a window into the course of legal thought over the past century and is a must-read for academics, practitioners, and all those interested in the way laws are shaped within the United States.

Download or read book Federal Income Tax Project Subchapter K written by American Law Institute and published by . This book was released on 1984 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study presents a critical review of the rules governing taxation of partners and partnerships of the United States federal income tax system, Subchapter K.

Download or read book Staff Recommendations to Revise Subchapter C written by United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management and published by . This book was released on 1986 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Reform and Simplification of the Income Taxation of Corporations written by and published by . This book was released on 1983 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The American Law Institute written by American Law Institute and published by American Law Institute-American Bar Association(ALI-ABA). This book was released on 1998 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book American Law Institute written by and published by . This book was released on 1935 with total page 888 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Flat rate Tax written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1983 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Role of Tax Law in Mergers and Acquisitions written by Chunyang Zhang and published by Kluwer Law International B.V.. This book was released on 2022-08-08 with total page 207 pages. Available in PDF, EPUB and Kindle. Book excerpt: Series on International Taxation, Volume 82 The economic value of China’s mergers and acquisitions (M&A) market is exceeded only by that of the United States. However, China’s rapid and somewhat chaotic economic transformation has made the task of taxing M&A transactions in a consistent and prudent manner difficult, leading to a patchwork of fragmented rules that are hard to grasp not only for taxpayers but even for tax professionals and tax officials. Responding to this complex situation, this groundbreaking book explores in detail how income derived from M&A transactions is taxed in China. Using empirical studies in order to provide a first-hand understanding of the context in which the tax law operates, the book critically examines China’s income tax regime for M&A and, based upon this examination, sets out reform proposals. In six informative chapters of great practical relevance, the author thoroughly describes and explains the intersection of such aspects as the following: M&A transactions in the eyes of tax law; disparities between ordinary and special tax treatment; eligibility for special tax treatment; applying taxation principles such as neutrality and equity; continuity of interest doctrine; stock acquisition versus asset acquisition; and adjustment to tax basis. In addition to its empirical research, the analysis makes use of an examination of the rules and theories on taxing M&A in other jurisdictions such as Australia and the United States as part of its proposed blueprint for improving China’s M&A taxation. Drawing on commonly recognized taxation principles, this book definitively sets up the normative criteria for evaluating the income taxation of M&A and reveals the fundamental problems encountered by China’s current regime. Its comprehensive analysis of the Chinese income tax rules for M&A and detailed disclosure of how they are both divergent from and convergent with that of some other major economies will prove of immeasurable value to in-house counsel for multinational corporations, business enterprises with interests in China, taxation consultants, taxation academics, and taxation authorities worldwide.

Download or read book Federal Income Tax Project written by and published by . This book was released on 1900 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Income Tax Aspects of Corporate Financial Structures written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1989 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Comprehensive tax reform written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1986 with total page 1082 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation of Master Limited Partnerships written by and published by . This book was released on 1987 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Treatment of Master Limited Partnerships written by and published by . This book was released on 1987 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Knights Raiders and Targets written by John C. Coffee Jr. and published by Oxford University Press. This book was released on 1988-06-23 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fascinating as the corporate takeovers of recent years have been--with their "golden parachutes" and junk bonds, "greenmailers" and white knights--it is far from clear what underlying forces are at work, and what their long-term consequences will be. Debate over these questions has become polarized: some see takeover threats as disciplinary mechanisms that induce managers to behave efficiently and move assets to higher valued uses or into the hands of more efficient managers; others claim that corporate raiders have produced few observable increases in operating efficiency, but rather have disrupted business planning, enforced a preoccupation with the short-term, and tilted the balance sheets of corporate America towards dangerously high debt levels. Such sharp conflicts in theory and evidence have produced considerable governmental confusion concerning the appropriate policy response. Scores of bills have been introduced in Congress, but legislators are no more in agreement than scholars. Knights, Raiders, and Targets represents one of the first sustained efforts to refine and clarify these issues. Based on papers presented at a symposium sponsored by the Columbia Law School's Center for Law and Economic Studies, it also includes discussion of the informal presentations made at the symposium by the CEOs of several major corporations. This important book airs new theories and offers vital and exciting discussion of the essential issues attached to an event that has become central to American corporate culture.

Download or read book Master limited partnerships written by United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management and published by . This book was released on 1988 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Debt Taxes and Corporate Restructuring written by John B. Shoven and published by Brookings Institution Press. This book was released on 2012-01-01 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: The boom in corporate restructuring, accompanied by large increases in debt finance, was one of the most important developments in the U.S. economy in the 1980s. Financial and tax specialists analyze how the U.S. tax system-especially in its bias toward debt financing-has affected corporate financial decisions and influenced the recent wave of corporate restructuring. The authors evaluate the hypothesis that the rise in the cost of capital during the 1980s helped stimulate the surge in corporate takeovers. They analyze the effect that changes in tax laws and in the volume of government debt have had on corporate financial decisions. The authors examine how recent financial innovations have blurred the distinction between debt and equity finance.

Download or read book Carryover of Net Operating Losses and Other Tax Attributes of Corporations written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures and published by . This book was released on 1984 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: