Amazon cover image
Image from Amazon.com

Comparative income taxation : a structural analysis / Hugh J. Ault, Brian J. Arnold, Guy Gest.

By: Contributor(s): Material type: TextTextPublication details: New York : Kluwer Law International, 2004.Edition: 2nd edDescription: xxiii, 477 p ; 25 cmISBN:
  • 0735551952
Subject(s): DDC classification:
  • 346.52 AU CO
Online resources: Summary: "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.
Tags from this library: No tags from this library for this title. Log in to add tags.
Star ratings
    Average rating: 0.0 (0 votes)
Holdings
Item type Current library Call number Status Date due Barcode
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

There are no comments on this title.

to post a comment.