Research Catalog

Title

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

Author

Ault, Hugh J.

Publication

The Hague ; Boston : Kluwer Law International, c1997.

Items in the Library & Off-site

Holdings

Details

Additional Authors

Arnold, Brian J.

Description

xviii, 540 p.; 24 cm.

Summary

Comparative analysis of some of the structural and design issues which are involved in mature income tax systems. Individual country descriptions are followed by parts dealing with basic income taxation (inclusions in the taxbase, deductions, accounting, attribution of income), taxation of business organizations (corporate-shareholder taxation, partnership taxation), and international taxation (residence taxation, source taxation).

Subject

• Income tax > Law and legislation
• Income tax
• Income Tax

Bibliography (note)

• Includes bibliographical references (p. 481-531) and index.

Processing Action (note)

• committed to retain

Contents

pt. 1. General description. Australia. Canada. France. Germany. Japan. The Netherlands. Sweden. United Kingdom. United States -- pt. 2. Basic income taxation. Subpart A: Inclusions in the tax base. Subpart B: Deductions. Subpart C: Accounting. Subpart D: Attribution of income -- pt. 3. Taxation of business organizations. Subpart A: Corporate-shareholder taxation. Subpart B: Partnership taxation -- pt. 4. International taxation. Subpart A: Residence taxation. Subpart B: Source taxation. Subpart C: Additional international topics -- pt. 5. Selected Bibliography.

ISBN

• 9041106014
• 9041106057

LCCN

^^^97000781^

OCLC

36260202

Owning Institutions

Harvard Library