Conceptual problems of the corporate tax Swiss-US comparative analysis /
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| Format: | Online Book |
| Language: | English |
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IBFD,
2019
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| Online Access: | http://ezproxy.villanova.edu/login?URL=http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2099889 |
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| _version_ | 1792607389411704832 |
|---|---|
| author | Lideikyte Huber, Giedre |
| author_corporate | PALCI EBSCO books |
| author_corporate_role | |
| author_facet | Lideikyte Huber, Giedre PALCI EBSCO books |
| author_role | |
| author_sort | Lideikyte Huber, Giedre |
| author_variant | h g l hg hgl |
| building | Falvey Library |
| callnumber-first | H - Social Science |
| callnumber-label | HD2753 |
| callnumber-raw | HD2753.A3 |
| callnumber-search | HD2753.A3 |
| callnumber-sort | HD 42753 A3 |
| callnumber-subject | HD - Industries, Land Use, Labor |
| collection | Online |
| collection_raw_str_mv | World Wide Web |
| contents | Cover -- Title -- Copyright -- Acknowledgements -- Chapter 1: General Introduction -- 1.1. General research framework -- 1.1.1. Scope and objectives -- 1.1.2. Comparative framework -- 1.1.3. Sources -- 1.2. Guiding legal principles of the Swiss tax system -- 1.2.1. Ability to pay and the distributive justice principles -- 1.2.2. Legality -- 1.2.3. Equivalence (benefit taxation) -- 1.2.4. Economic freedom -- 1.2.5. Cyclical taxation and the Totalgewinn theory -- Part 1: Formal Approach: Entity Classification Problem -- Chapter 2: Opening Comments Part 1 Chapter 3: Swiss Entity Classification for Tax Purposes -- 3.1. Relationship between tax law and private law -- 3.1.1. Historical approach -- 3.1.2. Contemporary approach -- 3.1.3. Excursus: Interaction in commercial and tax law reporting -- 3.1.3.1. Determinance principle -- 3.1.3.2. Exceptions to the determinance principle -- 3.1.4. Summary and evaluation -- 3.2. General entity classification rule: The separation principle -- 3.2.1. Legal framework -- 3.2.2. Definition of a legal entity -- 3.2.2.1. Domestic entities -- 3.2.2.1.1. General comments -- 3.2.2.1.2. Types of business corporations 3.2.2.2. Foreign entities -- 3.2.2.2.1. Private international law: The principle ofincorporation (article 154 PILA) -- 3.2.2.2.2. Tax law: The principle of resemblance (article 49(3) LIFD) -- 3.2.3. Entities without legal personality (sociétésde personnes) -- 3.2.3.1. Civil law framework -- 3.2.3.1.1. General comments -- 3.2.3.1.2. Types of non-corporate businesses -- 3.2.3.1.3. Sole proprietorships -- 3.2.3.1.4. Partnerships -- 3.2.3.2. Tax law framework -- 3.2.3.2.1. Tax subjects and flow-through treatment -- 3.2.3.2.2. Tax object -- 3.2.4. Summary and critical review 3.3. Exceptions to the separation principle -- 3.3.1. "Substance over form" approach -- 3.3.1.1. Absence of a general substance-over-form legal norm -- 3.3.1.2. Specific substance-over-form legal tools -- 3.3.2. Tax avoidance -- 3.3.2.1. Abuse-of-a-right theory in private law (article 2(2) CC) -- 3.3.2.2. Judicial theory of tax avoidance -- 3.3.2.2.1. Concept and legal framework -- 3.3.2.2.2. Doctrinal critics -- 3.3.2.3. Durchgriff (piercing of the corporate veil) -- 3.3.2.3.1. Concept and legal framework -- 3.3.2.3.2. Private law -- 3.3.2.3.3. Tax law 3.3.2.4. Excursus: "Economic viewpoint" in tax law interpretation -- 3.3.3. Normative approach -- 3.3.3.1. Opening comments -- 3.3.3.2. Collective investment schemes -- 3.3.3.2.1. Definition and legal framework -- 3.3.3.2.2. SICAVs -- 3.3.3.2.3. Contractual funds investing directly in real estate -- 3.3.3.3. Foreign pass-through entities -- 3.3.3.3.1. Pass-through entities subject to Swiss limited taxing jurisdiction (articles 49(3) and 11 LIFD) -- 3.3.3.3.2. Pass-through entities with no economic activities in Switzerland -- 3.3.3.3.3. Critical evaluation of article 49(3) LIFD |
| ctrlnum | (OCoLC)on1096462383 |
| first_indexed | 2020-09-02T09:07:03Z |
| format | Online Book |
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|
| genre | Electronic books. |
| genre_facet | Electronic books. |
| geographic | Switzerland. fast (OCoLC)fst01205401 United States. fast (OCoLC)fst01204155 |
| geographic_facet | Switzerland. United States. |
| hidden_from_falvey_str | No |
| id | 2477842 |
| illustrated | Not Illustrated |
| institution | Villanova University |
| isbn | 9789087225148 9087225148 908722513X 9789087225131 |
| language | English |
| last_indexed | 2020-09-02T09:07:03Z |
| oclc_num | 1096462383 |
| physical | 1 online resource |
| publishDate | 2019 |
| publisher | IBFD, |
| record_format | marc |
| spelling | Lideikyte Huber, Giedre. Conceptual problems of the corporate tax [electronic resource] : Swiss-US comparative analysis / Giedre Lideikyte Huber. Amsterdam : IBFD, [2019] 1 online resource Includes bibliographical references. Electronic access restricted to Villanova University patrons. Online resource; title from PDF title page (EBSCO, viewed June 14, 2019). Cover -- Title -- Copyright -- Acknowledgements -- Chapter 1: General Introduction -- 1.1. General research framework -- 1.1.1. Scope and objectives -- 1.1.2. Comparative framework -- 1.1.3. Sources -- 1.2. Guiding legal principles of the Swiss tax system -- 1.2.1. Ability to pay and the distributive justice principles -- 1.2.2. Legality -- 1.2.3. Equivalence (benefit taxation) -- 1.2.4. Economic freedom -- 1.2.5. Cyclical taxation and the Totalgewinn theory -- Part 1: Formal Approach: Entity Classification Problem -- Chapter 2: Opening Comments Part 1 Chapter 3: Swiss Entity Classification for Tax Purposes -- 3.1. Relationship between tax law and private law -- 3.1.1. Historical approach -- 3.1.2. Contemporary approach -- 3.1.3. Excursus: Interaction in commercial and tax law reporting -- 3.1.3.1. Determinance principle -- 3.1.3.2. Exceptions to the determinance principle -- 3.1.4. Summary and evaluation -- 3.2. General entity classification rule: The separation principle -- 3.2.1. Legal framework -- 3.2.2. Definition of a legal entity -- 3.2.2.1. Domestic entities -- 3.2.2.1.1. General comments -- 3.2.2.1.2. Types of business corporations 3.2.2.2. Foreign entities -- 3.2.2.2.1. Private international law: The principle ofincorporation (article 154 PILA) -- 3.2.2.2.2. Tax law: The principle of resemblance (article 49(3) LIFD) -- 3.2.3. Entities without legal personality (sociétésde personnes) -- 3.2.3.1. Civil law framework -- 3.2.3.1.1. General comments -- 3.2.3.1.2. Types of non-corporate businesses -- 3.2.3.1.3. Sole proprietorships -- 3.2.3.1.4. Partnerships -- 3.2.3.2. Tax law framework -- 3.2.3.2.1. Tax subjects and flow-through treatment -- 3.2.3.2.2. Tax object -- 3.2.4. Summary and critical review 3.3. Exceptions to the separation principle -- 3.3.1. "Substance over form" approach -- 3.3.1.1. Absence of a general substance-over-form legal norm -- 3.3.1.2. Specific substance-over-form legal tools -- 3.3.2. Tax avoidance -- 3.3.2.1. Abuse-of-a-right theory in private law (article 2(2) CC) -- 3.3.2.2. Judicial theory of tax avoidance -- 3.3.2.2.1. Concept and legal framework -- 3.3.2.2.2. Doctrinal critics -- 3.3.2.3. Durchgriff (piercing of the corporate veil) -- 3.3.2.3.1. Concept and legal framework -- 3.3.2.3.2. Private law -- 3.3.2.3.3. Tax law 3.3.2.4. Excursus: "Economic viewpoint" in tax law interpretation -- 3.3.3. Normative approach -- 3.3.3.1. Opening comments -- 3.3.3.2. Collective investment schemes -- 3.3.3.2.1. Definition and legal framework -- 3.3.3.2.2. SICAVs -- 3.3.3.2.3. Contractual funds investing directly in real estate -- 3.3.3.3. Foreign pass-through entities -- 3.3.3.3.1. Pass-through entities subject to Swiss limited taxing jurisdiction (articles 49(3) and 11 LIFD) -- 3.3.3.3.2. Pass-through entities with no economic activities in Switzerland -- 3.3.3.3.3. Critical evaluation of article 49(3) LIFD The book analyses fundamental theoretical controversies related to the concept and the justification of corporate taxation. 01-SEP-20 Corporations Taxation. Corporations Taxation Switzerland. Corporations Taxation United States. BUSINESS & ECONOMICS / Public Finance. bisacsh Corporations Taxation. fast (OCoLC)fst00879935 Switzerland. fast (OCoLC)fst01205401 United States. fast (OCoLC)fst01204155 Electronic books. PALCI EBSCO books. Print version: 908722513X 9789087225131 (OCoLC)1089839543 Online version http://ezproxy.villanova.edu/login?URL=http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2099889 0 HD2753.A3 |
| spellingShingle | Lideikyte Huber, Giedre Conceptual problems of the corporate tax Swiss-US comparative analysis / Cover -- Title -- Copyright -- Acknowledgements -- Chapter 1: General Introduction -- 1.1. General research framework -- 1.1.1. Scope and objectives -- 1.1.2. Comparative framework -- 1.1.3. Sources -- 1.2. Guiding legal principles of the Swiss tax system -- 1.2.1. Ability to pay and the distributive justice principles -- 1.2.2. Legality -- 1.2.3. Equivalence (benefit taxation) -- 1.2.4. Economic freedom -- 1.2.5. Cyclical taxation and the Totalgewinn theory -- Part 1: Formal Approach: Entity Classification Problem -- Chapter 2: Opening Comments Part 1 Chapter 3: Swiss Entity Classification for Tax Purposes -- 3.1. Relationship between tax law and private law -- 3.1.1. Historical approach -- 3.1.2. Contemporary approach -- 3.1.3. Excursus: Interaction in commercial and tax law reporting -- 3.1.3.1. Determinance principle -- 3.1.3.2. Exceptions to the determinance principle -- 3.1.4. Summary and evaluation -- 3.2. General entity classification rule: The separation principle -- 3.2.1. Legal framework -- 3.2.2. Definition of a legal entity -- 3.2.2.1. Domestic entities -- 3.2.2.1.1. General comments -- 3.2.2.1.2. Types of business corporations 3.2.2.2. Foreign entities -- 3.2.2.2.1. Private international law: The principle ofincorporation (article 154 PILA) -- 3.2.2.2.2. Tax law: The principle of resemblance (article 49(3) LIFD) -- 3.2.3. Entities without legal personality (sociétésde personnes) -- 3.2.3.1. Civil law framework -- 3.2.3.1.1. General comments -- 3.2.3.1.2. Types of non-corporate businesses -- 3.2.3.1.3. Sole proprietorships -- 3.2.3.1.4. Partnerships -- 3.2.3.2. Tax law framework -- 3.2.3.2.1. Tax subjects and flow-through treatment -- 3.2.3.2.2. Tax object -- 3.2.4. Summary and critical review 3.3. Exceptions to the separation principle -- 3.3.1. "Substance over form" approach -- 3.3.1.1. Absence of a general substance-over-form legal norm -- 3.3.1.2. Specific substance-over-form legal tools -- 3.3.2. Tax avoidance -- 3.3.2.1. Abuse-of-a-right theory in private law (article 2(2) CC) -- 3.3.2.2. Judicial theory of tax avoidance -- 3.3.2.2.1. Concept and legal framework -- 3.3.2.2.2. Doctrinal critics -- 3.3.2.3. Durchgriff (piercing of the corporate veil) -- 3.3.2.3.1. Concept and legal framework -- 3.3.2.3.2. Private law -- 3.3.2.3.3. Tax law 3.3.2.4. Excursus: "Economic viewpoint" in tax law interpretation -- 3.3.3. Normative approach -- 3.3.3.1. Opening comments -- 3.3.3.2. Collective investment schemes -- 3.3.3.2.1. Definition and legal framework -- 3.3.3.2.2. SICAVs -- 3.3.3.2.3. Contractual funds investing directly in real estate -- 3.3.3.3. Foreign pass-through entities -- 3.3.3.3.1. Pass-through entities subject to Swiss limited taxing jurisdiction (articles 49(3) and 11 LIFD) -- 3.3.3.3.2. Pass-through entities with no economic activities in Switzerland -- 3.3.3.3.3. Critical evaluation of article 49(3) LIFD Corporations Taxation. Corporations Taxation Switzerland. Corporations Taxation United States. BUSINESS & ECONOMICS / Public Finance. bisacsh Corporations Taxation. fast (OCoLC)fst00879935 |
| suppressed_str | 0 |
| title | Conceptual problems of the corporate tax Swiss-US comparative analysis / |
| title_auth | Conceptual problems of the corporate tax Swiss-US comparative analysis / |
| title_full | Conceptual problems of the corporate tax [electronic resource] : Swiss-US comparative analysis / Giedre Lideikyte Huber. |
| title_fullStr | Conceptual problems of the corporate tax [electronic resource] : Swiss-US comparative analysis / Giedre Lideikyte Huber. |
| title_full_unstemmed | Conceptual problems of the corporate tax [electronic resource] : Swiss-US comparative analysis / Giedre Lideikyte Huber. |
| title_short | Conceptual problems of the corporate tax |
| title_sort | conceptual problems of the corporate tax swiss us comparative analysis |
| title_sub | Swiss-US comparative analysis / |
| topic | Corporations Taxation. Corporations Taxation Switzerland. Corporations Taxation United States. BUSINESS & ECONOMICS / Public Finance. bisacsh Corporations Taxation. fast (OCoLC)fst00879935 |
| topic_facet | Corporations BUSINESS & ECONOMICS / Public Finance. Taxation. Taxation |
| url | http://ezproxy.villanova.edu/login?URL=http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2099889 |
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| work_keys_str_mv | AT lideikytehubergiedre conceptualproblemsofthecorporatetaxswissuscomparativeanalysis |