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The Research Handbook on Corporate Taxation provides a comprehensive examination of corporate income tax, addressing its theoretical foundations, practical applications, and comparative aspects across various jurisdictions. It is structured into five parts, covering topics such as the rationale for corporate taxation, taxation of corporate operations in the US, and corporate tax planning strategies. Edited by Reuven S. Avi-Yonah, the handbook serves as a valuable resource for tax practitioners, policymakers

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