Comparative income taxation : a structural analysis / Hugh J. Ault, Brian J. Arnold, Guy Gest.
Material type: TextPublication details: New York : Kluwer Law International, 2004.Edition: 2nd edDescription: xxiii, 477 p ; 25 cmISBN:- 0735551952
- 346.52 AU CO
Item type | Current library | Call number | Status | Date due | Barcode | |
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REGULAR | University of Wollongong in Dubai Main Collection | 346.52 AU CO (Browse shelf(Opens below)) | Available | T0029214 | ||
REGULAR | University of Wollongong in Dubai Main Collection | 346.52 AU CO (Browse shelf(Opens below)) | Available | T0029215 |
"The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions." "A reader interested in how other developed countries resolve structural issues as the taxation of fringe benefits, the effect of unrealized appreciation at death, the classification of business entities, expatriation to avoid taxes, and so on, can turn to this volume for an initial answer. This book should greatly facilitate comparative analysis in teaching and writing about taxation in the US and elsewhere."--BOOK JACKET.
ACCY328
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