Comparative tax jurisprudence: Germany and Japan
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York [u.a.]
New York Univ. Press
1993
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | IX, 274 S. |
| ISBN: | 0814737552 |
Internformat
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Datensatz im Suchindex
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|---|---|
| adam_text | COMPARATIVE TAX JURISPRUDENCE: GERMANY AND JAPAN TAKESHI IIZUKA, PH.D.,
J.D., C.P.A. CHAIRMAN, THE TKC NATIONAL FEDERATION OF PUBLIC ACCOUNTANTS
N NEW YORK UNIVERSITY PRESS NEW YORK AND LONDON CONTENTS PREFACE VII
PART ONE 1 . THE ESSENCE OF THE CONCEPT OF THE PRINCIPLES OF REGULAR
ACCOUNTING 3 2. THE PRINCIPLES OF REGULAR ACCOUNTING VIEWED AS MORAL
OBLIGATIONS OF A POSITIVE LAW 13 3. THE PRINCIPLE OF TIMELINESS 29 4.
THE PRINCIPLE OF MATERIALITY AND ITS CRITICISM 36 PART TWO 5.
ERRONEOUS THEORIES OF DR. KOTARO TANAKA 51 6. CRITICAL REVIEW OF THE
OPINIONS OF RESPECTABLE JAPANESE SCHOLARS: PART I 57 7. CRITICAL REVIEW
OF THE OPINIONS OF RESPECTABLE JAPANESE SCHOLARS: PART II 73 8. FAIR
ACCOUNTING PRACTICE IN THE COMMERCIAL CODE OFJAPAN 87 VI CONTENTS PART
THREE 9. CALCULATION REGULATIONS IN THE FEDERAL REPUBLIC OF GERMANY:
PART I 105 10. CALCULATION REGULATIONS IN THE FEDERAL REPUBLIC OF
GERMANY: PART II 122 11. CALCULATION REGULATIONS IN THE FEDERAL REPUBLIC
OF GERMANY: PART III 134 12. THE FORMATION OF AN ESPECIALLY CLOSE
CONNECTION BETWEEN CIVIL LAW AND THE TAX LAWS 152 13. THE CALCULATION
REGULATIONS IN THE UNITED STATES AND ENGLAND 180 PART FOUR 14. THE
PROBLEMS OF THE FOURTH EC GUIDELINE AND THE SEVENTH EC GUIDELINE 197 15.
PROBLEMS RELATING TO UNION EUROPEENNE DES EXPERTS COMPTABLES,
ECONOMIQUES ET FINANCIERS (U.E.C.) 228 16. THE PROBLEM OF THE
DECLARATION OF COMPLETENESS 240 17. PRINCIPLES OF REGULAR BOOKKEEPING
AND ELECTRONIC DATA PROCESSING 250 REFERENCES 261 INDEX 271
|
| any_adam_object | 1 |
| author | Iizuka, Takeshi |
| author_facet | Iizuka, Takeshi |
| author_role | aut |
| author_sort | Iizuka, Takeshi |
| author_variant | t i ti |
| building | Verbundindex |
| bvnumber | BV008423224 |
| callnumber-first | K - Law |
| callnumber-label | K4460 |
| callnumber-raw | K4460.4 |
| callnumber-search | K4460.4 |
| callnumber-sort | K 44460.4 |
| callnumber-subject | K - General Law |
| classification_rvk | PP 8080 |
| ctrlnum | (OCoLC)27106635 (DE-599)BVBBV008423224 |
| dewey-full | 344.3034 343.4304 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 344 - Labor, social, education & cultural law 343 - Military, tax, trade & industrial law |
| dewey-raw | 344.3034 343.4304 |
| dewey-search | 344.3034 343.4304 |
| dewey-sort | 3344.3034 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| format | Book |
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| geographic | Deutschland Japan (DE-588)4028495-5 gnd Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland Japan |
| id | DE-604.BV008423224 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T17:19:30Z |
| institution | BVB |
| isbn | 0814737552 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-005549875 |
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| physical | IX, 274 S. |
| publishDate | 1993 |
| publishDateSearch | 1993 |
| publishDateSort | 1993 |
| publisher | New York Univ. Press |
| record_format | marc |
| spelling | Iizuka, Takeshi Verfasser aut Comparative tax jurisprudence Germany and Japan Takeshi Iizuka New York [u.a.] New York Univ. Press 1993 IX, 274 S. txt rdacontent n rdamedia nc rdacarrier Impuestos - Leyes y legislación - Japón Impôt - Droit - Allemagne ram Impôt - Droit - Japon ram Recht Steuer Taxation Law and legislation Germany Taxation Law and legislation Japan Rechtsvergleich (DE-588)4115712-6 gnd rswk-swf Buchführungsgrundsätze (DE-588)4069703-4 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Bilanzrecht (DE-588)4112755-9 gnd rswk-swf Buchführung (DE-588)4008619-7 gnd rswk-swf Deutschland Japan (DE-588)4028495-5 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Japan (DE-588)4028495-5 g Steuerrecht (DE-588)4116614-0 s Buchführungsgrundsätze (DE-588)4069703-4 s Deutschland (DE-588)4011882-4 g DE-604 Buchführung (DE-588)4008619-7 s Rechtsvergleich (DE-588)4115712-6 s DE-188 Bilanzrecht (DE-588)4112755-9 s GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005549875&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Iizuka, Takeshi Comparative tax jurisprudence Germany and Japan Impuestos - Leyes y legislación - Japón Impôt - Droit - Allemagne ram Impôt - Droit - Japon ram Recht Steuer Taxation Law and legislation Germany Taxation Law and legislation Japan Rechtsvergleich (DE-588)4115712-6 gnd Buchführungsgrundsätze (DE-588)4069703-4 gnd Steuerrecht (DE-588)4116614-0 gnd Bilanzrecht (DE-588)4112755-9 gnd Buchführung (DE-588)4008619-7 gnd |
| subject_GND | (DE-588)4115712-6 (DE-588)4069703-4 (DE-588)4116614-0 (DE-588)4112755-9 (DE-588)4008619-7 (DE-588)4028495-5 (DE-588)4011882-4 |
| title | Comparative tax jurisprudence Germany and Japan |
| title_auth | Comparative tax jurisprudence Germany and Japan |
| title_exact_search | Comparative tax jurisprudence Germany and Japan |
| title_full | Comparative tax jurisprudence Germany and Japan Takeshi Iizuka |
| title_fullStr | Comparative tax jurisprudence Germany and Japan Takeshi Iizuka |
| title_full_unstemmed | Comparative tax jurisprudence Germany and Japan Takeshi Iizuka |
| title_short | Comparative tax jurisprudence |
| title_sort | comparative tax jurisprudence germany and japan |
| title_sub | Germany and Japan |
| topic | Impuestos - Leyes y legislación - Japón Impôt - Droit - Allemagne ram Impôt - Droit - Japon ram Recht Steuer Taxation Law and legislation Germany Taxation Law and legislation Japan Rechtsvergleich (DE-588)4115712-6 gnd Buchführungsgrundsätze (DE-588)4069703-4 gnd Steuerrecht (DE-588)4116614-0 gnd Bilanzrecht (DE-588)4112755-9 gnd Buchführung (DE-588)4008619-7 gnd |
| topic_facet | Impuestos - Leyes y legislación - Japón Impôt - Droit - Allemagne Impôt - Droit - Japon Recht Steuer Taxation Law and legislation Germany Taxation Law and legislation Japan Rechtsvergleich Buchführungsgrundsätze Steuerrecht Bilanzrecht Buchführung Deutschland Japan |
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