Description
Corporate Tax Law: Structure, Policy and Practice offers an in-depth exploration of the principles, frameworks, and real-world applications of corporate taxation. Peter Harris provides readers with a thorough understanding of how corporate tax systems are structured and the policy considerations that shape them.
The book examines the fundamental concepts underlying corporate tax law, including entity classification, income recognition, deductions, and the taxation of corporate distributions. Harris demonstrates how these legal structures interact with economic policy objectives and practical business considerations.
Designed for students, academics, and tax professionals, this volume balances theoretical understanding with practical application. It serves as both a foundational text for those new to corporate taxation and a sophisticated reference for experienced practitioners navigating complex tax issues.
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