Comparative income taxation : a structural analysis / principal authors, Hugh J. Ault, Brian J. Arnold ; contributing authors, Guy Gest ... [et al.].

By:

Ault, Hugh J

Contributor(s):

Publication details: Alphen aan den Rijn, The Netherlands : Kluwer Law International ; Frederick, MD : Sold and distributed in North, Central and South America by Aspen Publishers, c2010.Edition: 3rd edDescription: xv, 560 p. ; 25 cmISBN:

9789041132048 (acidfree paper)

Subject(s):

LOC classification:

K4505 .A935 2010

Contents:

TABLE OF CONTENTS: Acknowledgments; Preface; Table of Abbreviations; Introduction; Part One. General Description Australia; Canada France Germany Japan The Netherlands Sweden; The United Kingdom The United States Part Two; Basic Income Taxation Subpart A. Global Versus Schedular Design of Income Tax Subpart B. Inclusions in the Tax Base Subpart C. Deductions Subpart D. Accounting Subpart E. Attribution of Income Part Three. Taxation of Business Organizations Subpart A. Corporate-Shareholder Taxation Subpart B. Partnership Taxation Part Four. International Taxation Subpart A. Residence Taxation Subpart B. Source Taxation Subpart C. Additional International Topics Index.

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Holdings
Item type	Current library	Call number	Status	Date due	Barcode
BOOKs	National Law School	343.052 AUL (Browse shelf(Opens below))	Available		27634

Includes bibliographical references and index.

TABLE OF CONTENTS:
Acknowledgments;
Preface;
Table of Abbreviations;
Introduction;
Part One.
General Description Australia;
Canada France Germany Japan The Netherlands Sweden;
The United Kingdom The United States
Part Two;
Basic Income Taxation Subpart
A. Global Versus Schedular Design of Income Tax Subpart
B. Inclusions in the Tax Base Subpart
C. Deductions Subpart
D. Accounting Subpart
E. Attribution of Income Part Three.
Taxation of Business Organizations Subpart
A. Corporate-Shareholder Taxation Subpart
B. Partnership Taxation
Part Four. International Taxation Subpart
A. Residence Taxation Subpart
B. Source Taxation Subpart
C. Additional International Topics
Index.

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