Research Catalog
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 |
|---|---|---|---|---|
| Text | Use in library | K4505 .A935 2004bx | Off-site |
Holdings
Details
- Additional Authors
- 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