Comparative income taxation : a structural analysis

Resource Information

The work Comparative income taxation : a structural analysis represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Comparative income taxation : a structural analysis

Creator

• Comparative income taxation: a structural analysis
• Arnold, B.J.
• Ault, H.J.

Subject

• source principle of taxation
• residence principle of taxation
• corporate income tax
• individual income tax

Language

eng

Summary

Comparative analysis of some of the structural and design issues which are involved in mature income tax systems. Individual country descriptions are followed by parts dealing with basic income taxation (inclusions in the taxbase, deductions, accounting, attribution of income), taxation of business organizations (corporate-shareholder taxation, partnership taxation), and international taxation (residence taxation, source taxation)

Geographic coverage

European Union

Index

no index present

Language note

English

Literary form

non fiction