Comparative income taxation : a structural analysis /

Bibliographic Details
Main Author: Ault, Hugh J.
Other Authors: Arnold, Brian J.
Format: Book
Language:English
Published: The Hague : Kluwer Law International ; [2004]
Edition:2nd ed.
Subjects:

MARC

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245 1 0 |a Comparative income taxation :  |b a structural analysis /  |c principal authors, Hugh J. Ault, Brian J. Arnold ; contributing authors, Guy Gest [and others]. 
250 |a 2nd ed. 
264 1 |a The Hague :  |b Kluwer Law International ;  |c [2004] 
264 2 |a Frederick, MD :  |b Sold and distributed in North, Central, and South America by Aspen Publishers, 
264 4 |c ©2004 
300 |a xxiii, 477 pages ;  |c 25 cm. 
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504 |a Includes bibliographical references (pages 439-471) and index. 
505 0 |a pt. I. General description. Australia ; Canada ; France ; Germany ; Japan ; The Netherlands ; Sweden ; The United Kingdom ; The United States of America ; The European Union -- pt. II. Basic income taxation. Subpart(s). A. Global versus schedular design of income tax ; B. Inclusion in the tax base ; C. Deductions ; D. Accounting ; E. Attribution of Income -- pt. III. Taxation of business organizations. Subpart(s). A. Corporate-shareholder taxation ; B. Partnership taxation -- pt. IV. International taxation. Subpart(s). A. Residence taxation ; B. Source taxation ; C. Additional international topics. 
650 0 |a Income tax  |x Law and legislation. 
650 0 |a Income tax. 
700 1 |a Arnold, Brian J. 
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