Fundamentals of Corporate Income Taxation

Fundamentals of Corporate Income Taxation
Book
Pasquale Pistone et al.
Fundamentals of Taxation Series
392
Format/Price
9789087229948
392
EUR
120
| USD
132
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This book provides a comprehensive overview of corporate income taxation, offering a global perspective on corporate income tax law and policy. It systematically presents the core concepts and features of corporate income taxation. This book is the third volume of the “Fundamentals of Taxation” series, following the Fundamentals of Taxation (2019) and Fundamentals of Personal Income Taxation (2025), and focuses specifically on corporate income tax systems. The fifteen chapters cover topics including historical context, taxable persons, territorial scope, timing issues, taxable income and taxable events, tax rates, procedural aspects, international aspects, treatment of groups, restructuring and liquidation, tax evasion, avoidance and planning, special types of entities, investment taxation, taxation of special types of activities and the global minimum taxation. This primer is an essential resource for students, professionals and curious learners, fostering a common understanding of corporate income taxation's legal principles and broader implications in a globalized world.

Fundamentals of Corporate Income Taxation

DOI: https://doi.org/10.59403/744b95
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Chapter 1: Introduction: Purpose of Corporate Income Taxes and the Evolution of Tax Systems

DOI: https://doi.org/10.59403/744b95
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Chapter 2: Personal Scope (Taxable Persons)

DOI: https://doi.org/10.59403/744b95
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Chapter 3: Territorial Scope

DOI: https://doi.org/10.59403/744b95
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Chapter 4: Timing Issues

DOI: https://doi.org/10.59403/744b95
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Chapter 5: Objective Scope and Taxable Event

DOI: https://doi.org/10.59403/744b95
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Chapter 6: Rates

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Chapter 7: The Procedural Aspects

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Chapter 8: International Aspects

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Chapter 9: Group Treatment

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Chapter 10: Restructuring and Liquidation

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Chapter 11: Tax Evasion, Anti-Avoidance and Tax Planning

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Chapter 12: Taxation of Special Types of Entities

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Chapter 13: Taxation of Investment

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Chapter 14: Taxation of Special Types of Activities

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Chapter 15: Global Minimum Taxation

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Pasquale Pistone is the Academic Chairman at IBFD and a Professor of Tax Law at the University of Salerno and the Vienna University of Economics and Business 
Jennifer Roeleveld is a Professor Emeritus at the University of Cape Town
Johann Hattingh is a Professor of Law at the University of Cape Town and Chief Editor of IBFD’s Bulletin for International Taxation
João Félix Pinto Nogueira is the Deputy Academic Chairman of IBFD and a Professor at Catholic University Portugal
Joanna Wheeler is a Senior Principal Research Associate at IBFD
Craig West is a Principal Associate at IBFD and an Adjunct Professor at the University of Cape Town
Alessandro Turina is a Principal Associate at IBFD
Ivan Lazarov is a Senior Associate at IBFD
Sergio Messina is an Associate at IBFD
Sam van der Vlugt is an Associate at IBFD and an Assistant Professor at the Erasmus University of Rotterdam

This book is part of the Fundamentals of Taxation Series

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