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Comparative income taxation : a structural analysis /

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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:
Income tax > Law and legislation.
Income tax.
Table of Contents:
  • 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.