Screen LibraryComparative income taxation：a structural analysis
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| Main Authors: | |
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| Group Author: | |
| Published: |
Kluwer Law International Sold and distributed in North, Central, and South America by Aspen Publishers,
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| Publisher Address: | The Hague Frederick, MD |
| Publication Dates: | c2004. |
| Literature type: | Book |
| Language: | English |
| Edition: | 2nd ed. |
| Subjects: | |
| Carrier Form: | xxiii, 477 p.: ; 25 cm. |
| ISBN: |
9041122907 (acid-free paper) 9789041122902 (acid-free paper) |
| Index Number: | D912 |
| CLC: | D912.2 |
| Call Number: | D912.2/A924/2nd.ed. |
| Contents: |
Includes bibliographical references (p. 439-471) and index. pt. I. General description. Australia ; Canada ; France ; Germany ; Japan ; The Netherlands ; Sweden ; The United Kingdom ; The United States of America ; The European Union -- pt. II. Basic income taxation. Subpart(s). A. Global versus schedular design of income tax ; B. Inclusion in the tax base ; C. Deductions ; D. Accounting ; E. Attribution of Income -- pt. III. Taxation of business organizations. Subpart(s). A. Corporate-shareholder taxation ; B. Partnership taxation -- pt. IV. International taxation. Subpart(s). A. Residence taxation ; B. Source taxation ; C. Additional international |