Comparative Income Taxation. A Structural Analysis
A Structural Analysis
3rd Edition
Published on 22. February 2010
Book
Hardback
560 pages
978-90-411-3204-8 (ISBN)
Description
The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design.
More details
Edition
3rd New edition
Language
English
Place of publication
Zuidpoolsingel
Netherlands
Target group
Professional and scholarly
Edition type
New edition
Product notice
Laminated cover
Dimensions
Height: 244 mm
Width: 167 mm
Thickness: 40 mm
Weight
995 gr
ISBN-13
978-90-411-3204-8 (9789041132048)
Schweitzer Classification
Content
Acknowledgments. Preface Table of Abbreviations Introduction Part One. General Description Australia. Canada France Germany Japan The Netherlands Sweden The United Kingdom The United States Part Two. Basic Income Taxation Subpart A. Global Versus Schedular Design of Income Tax Subpart B. Inclusions in the Tax Base Subpart C. Deductions Subpart D. Accounting Subpart E. Attribution of Income Part Three. Taxation of Business Organizations Subpart A. Corporate-Shareholder Taxation Subpart B. Partnership Taxation Part Four. International Taxation Subpart A. Residence Taxation Subpart B. Source Taxation Subpart C. Additional International Topics Index