Comparative income taxation a structural analysis
"In complex national income tax systems, structural and design variations from one country to another present major obstacles to the kind of comparative understanding that economic globalization requires. Hence the great significance of this book, now thoroughly updated to encompass the latest...
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| Other Authors: | , |
| Format: | eBook |
| Language: | English |
| Published: |
Alphen aan den Rijn, The Netherlands
Wolters Kluwer,
[2020]
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| Edition: | Fourth edition. |
| Subjects: | |
| Online Access: | EBSCOhost Перейти в каталог НБ ТГУ |
| LEADER | 03652cam a2200469Ii 4500 | ||
|---|---|---|---|
| 001 | koha001012456 | ||
| 003 | OCoLC | ||
| 005 | 20250222065926.0 | ||
| 006 | m d | ||
| 007 | cr cnu|||unuuu | ||
| 008 | 210111t20202020ne ob 001 0 eng d | ||
| 035 | |a koha001012456 | ||
| 040 | |a N$T |b eng |e rda |e pn |c N$T |d N$T |d OCLCO | ||
| 020 | |a 9789403510903 |q (electronic bk.) | ||
| 020 | |a 9403510900 |q (electronic bk.) | ||
| 020 | |z 9789403509327 | ||
| 050 | 4 | |a K4505 |b .A85 2020 | |
| 082 | 0 | 4 | |a 343.052 |2 23 |
| 049 | |a MAIN | ||
| 100 | 1 | |a Ault, Hugh J., |9 909633 | |
| 245 | 1 | 0 | |a Comparative income taxation |b a structural analysis |c principal authors: Hugh J. Ault, Brian J. Arnold, Graeme S. Cooper. |
| 250 | |a Fourth edition. | ||
| 264 | 1 | |a Alphen aan den Rijn, The Netherlands |b Wolters Kluwer, |c [2020] | |
| 300 | |a 1 online resource. | ||
| 588 | 0 | |a Online resource; title from PDF title page (EBSCO, viewed January 12, 2020). | |
| 504 | |a Includes bibliographical references and index | ||
| 505 | 0 | 0 | |t Introduction to European Tax Law -- |t Australia / |r Richard Vann & Graeme S. Cooper -- |t Canada / |r Brian J. Arnold -- |t China / |r Jinyan Li -- |t France / |r Guy Gest -- |t Germany / |r Christine Osterloh-Konrad & Wolfgang Schon -- |t India / |r D.P. Sengupta -- |t Japan / |r Minoru Nakazato, Mark Ramseyer, Takeshi Fujitani & Yasutaka Nishikori -- |t Netherlands / |r Kees van Road & Frank Potgens -- |t Sweden / |r Peter Melz & Jerome Monsenego -- |t United Kingdom / |r Glen Loutzenhiser -- |t United States / |r James R. Repetti & Diane M. Ring -- |t Basic Income Taxation -- |t Global Versus Scheduler Design of Income Tax -- |t Inclusions in the Tax Base -- |t Deductions -- |t Accounting -- |t Attribution of Income -- |t Taxation of Business Organizations -- |t Corporate-Shareholder Taxation -- |t Partnership Taxation -- |t International Taxation -- |t Residence Taxation -- |t Source Taxation -- |t Additional International Topics. |
| 520 | |a "In complex national income tax systems, structural and design variations from one country to another present major obstacles to the kind of comparative understanding that economic globalization requires. Hence the great significance of this book, now thoroughly updated to encompass the latest changes and trends. In it, leading authorities from eleven of the world's most important national taxation systems each contribute their particular expertise to a study of specific crucial problems of tax design. In addition to the nine countries covered in previous editions: Australia, Canada, France, Germany, Japan, the Netherlands, Sweden, the United Kingdom and the United States, China and India have now been added to provide the perspective of developing countries"--Provided by the publisher. | ||
| 653 | 0 | |a Income tax |x Law and legislation. | |
| 653 | 0 | |a Income tax. | |
| 653 | 7 | |a Income tax. |2 fast |0 (OCoLC)fst00968719 | |
| 653 | 7 | |a Income tax |x Law and legislation. |2 fast |0 (OCoLC)fst00968749 | |
| 655 | 0 | |a EBSCO eBooks |9 905790 | |
| 655 | 4 | |a Electronic books. |9 899821 | |
| 700 | 1 | |a Arnold, Brian J., |9 909634 | |
| 700 | 1 | |a Cooper, Graeme Stuart, |9 909635 | |
| 775 | 0 | 8 | |i Revision of: |a Ault, Hugh J. |t Comparative income taxation. |b 3rd ed. |d Alphen aan den Rijn, The Netherlands : Kluwer Law International ; Frederick, MD : Sold and distributed in North, Central and South America by Aspen Publishers, ©2010 |z 9789041132048 |w (DLC) 2010288683 |w (OCoLC)608492478 |
| 856 | 4 | 0 | |3 EBSCOhost |u https://www.lib.tsu.ru/limit/2023/EBSCO/2697400.pdf |
| 856 | |y Перейти в каталог НБ ТГУ |u https://koha.lib.tsu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=1012456 | ||
| 910 | |a EBSCO eBooks | ||
| 999 | |c 1012456 |d 1012456 | ||
| 039 | |||