The Resource Comparative income taxation : a structural analysis
Comparative income taxation : a structural analysis
Resource Information
The item Comparative income taxation : a structural analysis represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Comparative income taxation : a structural analysis represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This book compares different solutions adopted by nine industrialized countries to common problems of income tax design. In Part One an international group of tax law professors describe how the tax system in their country resolved specific problems of income tax design with respect to individuals, business organizations, and international transactions. 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
- Language
- eng
- Edition
- 3rd rev. ed.
- Extent
- XXVII, 560 p.
- Isbn
- 9789041132048
- Label
- Comparative income taxation : a structural analysis
- Title
- Comparative income taxation : a structural analysis
- Language
- eng
- Summary
- This book compares different solutions adopted by nine industrialized countries to common problems of income tax design. In Part One an international group of tax law professors describe how the tax system in their country resolved specific problems of income tax design with respect to individuals, business organizations, and international transactions. 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
- http://bibfra.me/vocab/lite/collectionName
- Comparative income taxation: a structural analysis
- http://library.link/vocab/creatorName
-
- Ault, H.J.
- Arnold, B.J.
- Geographic coverage
- International
- 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
- Label
- Comparative income taxation : a structural analysis
- Edition
- 3rd rev. ed.
- Extent
- XXVII, 560 p.
- Isbn
- 9789041132048
- Label
- Comparative income taxation : a structural analysis
- Edition
- 3rd rev. ed.
- Extent
- XXVII, 560 p.
- Isbn
- 9789041132048
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Comparative-income-taxation--a-structural/RTmbrJJMd_U/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Comparative-income-taxation--a-structural/RTmbrJJMd_U/">Comparative income taxation : a structural analysis</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Comparative-income-taxation--a-structural/RTmbrJJMd_U/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Comparative-income-taxation--a-structural/RTmbrJJMd_U/">Comparative income taxation : a structural analysis</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
