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Comparative Income Taxation, A Structural Analysis

Comparative Income Taxation, A Structural Analysis

Hugh J. Ault

ISBN : 9789041132048
Publisher : Kluwer Law International Netherland
Publication Year : 2010
Imprint : Kluwer Law International
CD Included : No
Pages : 560
Binding : Hardback

List Price : € 130.00

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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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