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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 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
Instantiates
Publication
Edition
3rd rev. ed.
Extent
XXVII, 560 p.
Isbn
9789041132048
Label
Comparative income taxation : a structural analysis
Publication
Edition
3rd rev. ed.
Extent
XXVII, 560 p.
Isbn
9789041132048

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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