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 |
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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 |
Table of Contents:
- Introduction to European Tax Law
- Australia / Richard Vann & Graeme S. Cooper
- Canada / Brian J. Arnold
- China / Jinyan Li
- France / Guy Gest
- Germany / Christine Osterloh-Konrad & Wolfgang Schon
- India / D.P. Sengupta
- Japan / Minoru Nakazato, Mark Ramseyer, Takeshi Fujitani & Yasutaka Nishikori
- Netherlands / Kees van Road & Frank Potgens
- Sweden / Peter Melz & Jerome Monsenego
- United Kingdom / Glen Loutzenhiser
- United States / James R. Repetti & Diane M. Ring
- Basic Income Taxation
- Global Versus Scheduler Design of Income Tax
- Inclusions in the Tax Base
- Deductions
- Accounting
- Attribution of Income
- Taxation of Business Organizations
- Corporate-Shareholder Taxation
- Partnership Taxation
- International Taxation
- Residence Taxation
- Source Taxation
- Additional International Topics.