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

Title: Comparative income taxation : a structural analysis / principal authors, Hugh J. Ault, Brian J. Arnold ; contributing authors, Guy Gest ... [et al.].
Author: Ault, Hugh J.
Publication: New York, NY : Aspen Publishers ; The Hague, The Netherlands : Published outside the US and Canada by Kluwer Law International, c2004.

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Status	Format	Access	Call Number	Item Location
Request for On-site Use Request Scan How do I pick up this item and when will it be ready?	Text	Use in library	K4505 .A935 2004bx	Off-site

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Description

xxiii, 477 p.; 24 cm.

Series Statement

Introduction to law

Uniform Title

Aspen's introduction to law series.

Subject

Bibliography (note)

Includes bibliographical references (p. 439-471) 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 of America; European Union -- pt. 2. 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 -- 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

0735551952

Owning Institutions

Harvard Library