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.
