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The Resource Comparative income taxation : a structural analysis

Comparative income taxation : a structural analysis

Label
Comparative income taxation : a structural analysis
Title
Comparative income taxation : a structural analysis
Creator
Subject
Language
eng
Summary
This book compares different solutions adopted by eleven industrialized countries to common problems of income tax design. In Part One individually authored country descriptions outline the climate and institutional framework in which each of the eleven national taxation systems' substantive rules operate. Part Two considers basic income taxation: global versus schedular design of income tax; inclusions in the tax base; deductions; accounting; attribution of income. Part Three considers taxation of business organizations: corporate-shareholder taxation; partnership taxation. Part Four considers international taxation: residence taxation; source taxation; additional international topics. In this edition, several new topics - including the classification of employees and independent contractors, the taxation of pensions, patent box regimes, the taxation of indirect transfers and the tax challenges of the digital economy - have been added, as well as discussions of changes stemming from the G20/OECD Base Erosion and Profit Shifting (BEPS) Project
http://bibfra.me/vocab/lite/collectionName
Comparative income taxation : a structural analysis
http://library.link/vocab/creatorName
  • Ault, H.J
  • Arnold, B.J
  • Cooper, G.S. (Graeme)
Geographic coverage
  • International
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • corporate income tax
  • individual income tax
  • tax base
  • deductions
  • accounting
  • allocation of income
  • partnership
  • international tax law
  • residence principle of taxation
  • source principle of taxation
  • CFC
  • tax treaty
  • shareholder
  • BEPS Project (OECD)
Label
Comparative income taxation : a structural analysis
Instantiates
Publication
Edition
4th ed.
Extent
xl, 739 p.
Isbn
9789403509327
Label
Comparative income taxation : a structural analysis
Publication
Edition
4th ed.
Extent
xl, 739 p.
Isbn
9789403509327

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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