Corporate Tax Statistics is an OECD flagship publication on corporate income Tax, and includes information on corporate taxation, MNE activity, and base erosion and profit shifting (BEPS) practices. This fourth edition of the database contains an expansion of the anonymised and aggregated statistics Country by Country Reporting Data as well as, for the first time, information on standard withholding tax rates for OECD and IF member jurisdictions.
Corporate Tax Statistics brings together a range of valuable information to support the analysis of corporate taxation and base erosion and profit shifting (BEPS) practices. This third edition of the database contains several new data categories including data on Action 13 implementation and data on expenditure-based tax incentives for R&D and innovation.
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
The Fourth Edition of Abrams & Doernberg's Federal Corporate Taxation includes: * New debt/equity limitations ("non-qualified preferred stock") in corporate formations & reorganizations * Anti-abuse redemption provisions covering stock options & sales between related corporations * The anti-Morris Trust changes to tax-free spin-offs * Liberalization of Subchapter S shareholder restrictions & changes to timing of Subchapter S distributions ###1-56662-799-0
The two-step method of the Examples & Explanations Series is especially appropriate For The complex and dynamic area of corporate taxation, and this new edition delivers precisely the right information to lead students to a deeper understanding of the field. the book provides a clear, straightforward introduction To The principles of corporate taxation, As well as examples illustrating how those principles apply in typical cases: the cradle-to-grave approach To The topic begins with incorporation and ends with liquidation, mirroring the way most corporate tax courses are taught distinctive Examples & Explanations Series questions and answers at the end of each chapter give students practice applying concepts covered in the text numerous diagrams allow students to make concepts concrete the Third Edition keeps pace with rapid developments: major new developments in the acquisitions area since 2001 are addressed in Part Five B: Tax-Free Reorganization changes resulting from the newly passed tax legislation, particularly those relating to dividends, are covered in detail in Chapter 1 (general tax rates) and throughout the entire text Chapter 12 includes a new example and explanation on acquisitions transactions all explanations now reflect the new legislation the entire text has been thoroughly update Join the many satisfied users who depend on Examples & Explanations: Corporate Taxation to show their students how classroom discussion actually applies in practice.
Federal Income Taxation of Corporations and Partnerships, Fourth Edition, uses a problem- and example-based approach to teaching the intricacies oftaxing corporations and partnerships. If you've taught a course like thisbefore, you already know that there's no more effective way to convey thecomplexities of this subject than by having your students work throughproblems. If you've never taught this course before, you'll be reassured bythis casebook's clarity, logic, and detailed Teacher's Manual.The Fourth Edition welcomes Don Leatherman to its author team.Professor Leatherman is the W. Allen Separk Distinguished Professor of Lawat the University of Tennessee and a recognized expert in corporatetaxation.Federal Income Taxation of Corporations and Partnerships features :a clear and approachable presentationwell-crafted problems and examplescarefully selected cases with supporting note materialillustrations of typical commercial transactionsconsistent emphasis on the major themes of policy and practiceflexible organization that adapts to two-, three, or four-creditcourses * stand-alone coverage of C corporations, S corporations, andpartnershipsextensive Teacher's Manual, with answers to all of the problemsin the casebookUpdated throughout, the Fourth Edition offers :revised introductory materials to reflect the fact that the tax rate onmost dividends received by non-corporate shareholders has been lowered tomatch that of long-term capital gains -- a change that makes many of the rulesirrelevant, redundant, and potential traps for the unwaryexpanded discussions of consolidated groups and the use of disregardedentities in corporate transactionsexpanded and refreshed coverage of partnership, which now includes avariety of tax law changes made within the last seven years, and new problemsthroughouta host of new developments in tax law and policy, including :stronger rules prohibiting incorporation of losses and other corporateanti-abuse rulesa broader use of the step-transaction rule in corporate reorganizationsrepeal of the collapsible corporation regimeIn Federal Income Taxation of Corporations and Partnerships, Fourth Edition, you'll find all of the support that you need to teach this challengingsubject with success--problems, examples, clear writing, timely cases, and adetailed Teacher's Manual.
This dataset shows 'basic' (non-targeted) central, sub-central and combined (statutory) corporate income tax rates. Where a progressive (as opposed to flat) rate structure applies, the top marginal rate is shown.
The Multistate Corporate Tax Guide Mid-Year Edition focuses on new and emerging issues in state and local taxation (SALT). The 2021 Multistate Corporate Tax Guide Mid-Year Edition is divided into five parts: Part I, Income and Franchise Taxes, contains a primer on multistate corporate taxation and the following new charts: Bonus Depreciation: Cares Act Fixes the Retail Glitch, Income from the Forgiveness of a Paycheck Protection Program Loan, Net Operating Loss Carryovers: Cares Act Relief Provisions, and Business Interest Expense Limitation: Cares Act Relief Provisions. Part II, Sales and Use Taxes, contains a new primer on sales and use taxation and the following new charts: NEXUS, Information Services, and COVID-19 Emergency Tax Exclusions and Exemptions. Part III, Administration, includes the following revised charts: Common Mistakes Corporations Make in Filing Returns and Paying Income Taxes and Common Mistakes Corporations Make in Filing Returns and Paying Sales Taxes. Part IV includes the Streamlined Sales and Use Tax Agreement, as adopted on November 12, 2002 and amended through March 5, 2021, and the following five articles: More States Adopt Factor Presence Nexus Standards for Income and Gross Receipts Taxes, P.L. 86-272 "Cookies" and Nexus via Activities Conducted Through the Internet, State Corporate Income Tax Rates and Brackets for 2021, State Sales Tax Breadth and Reliance, Fiscal Year 2020, and State Individual Income Tax Rates and Brackets for 2021. Part V contains the State Website Directory and the State Corporate Income Tax and Sales and Use Tax Questionnaire (Abridged).
