Comparative income taxation: a structural analysis
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
The Hague [u.a.]
Kluwer Law Internat.
2004
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| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXIII, 477 S. |
| ISBN: | 9041122907 |
Internformat
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Datensatz im Suchindex
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| adam_text | COMPARATIVE INCOME TAXATION: A STRUCTURAL ANALYSIS SECOND EDITION
PRINCIPAL AUTHORS HUGH J. AULT, BOSTON COLLEGE LAW SCHOOL BRIAN J.
ARNOLD, GOODMANS LLP, TORONTO CONTRIBUTING AUTHORS GUY GEST, UNIVERSITY
OF PARIS II PETER HARRIS, UNIVERSITY OF CAMBRIDGE PETER MELZ, STOCKHOLM
UNIVERSITY MINORU NAKAZATO, UNIVERSITY OF TOKYO YASUTAKA NISHIKORI,
NISHIMURA & PARTNERS, TOKYO JAMES REPETTI, BOSTON COLLEGE LAW SCHOOL
WOLFGANG SCHOEN, MAX PLANCK INSTITUTE, MUNICH JOHN TILEY, UNIVERSITY OF
CAMBRIDGE RICHARD J. VANN, UNIVERSITY OF SYDNEY KEES VAN RAAD,
UNIVERSITY OF LEIDEN KLUWER LAW INTERNATIONAL TABLE OF CONTENTS
ACKNOWLEDGMENT XVII PREFACE IXX INTRODUCTION XXI PART ONE: GENERAL
DESCRIPTION 1 AUSTRALIA 3 1. HISTORY OF THE INCOME TAX 3 2.
CONSTITUTIONAL ISSUES 4 3. TAX RATES 5 4. COMPOSITION OF FISCAL SYSTEM 5
5. BASIC STRUCTURE OF THE INCOME TAX 6 6. TAX LEGISLATION 7 6.1.
LEGISLATIVE PROCESS 7 6.2. STATUTORY STYLE 8 6.3. STATUTORY
INTERPRETATION 10 7. COURTS DEALING WITH TAX MATTERS 11 7.1. APPEAL
PROCESSES 11 7.2. JUDICIAL EXPERTISE 13 8. TAX ADMINISTRATION 13 9.
GENERAL PRINCIPLES 15 9.1. RELATION OF TAX AND FINANCIAL ACCOUNTING 15
9.2. RESPECT FOR LEGAL FORM 16 9.3. TAX AVOIDANCE AND ANTI-AVOIDANCE
LEGISLATION 17 10. SOURCES OF TAX LAW 20 CANADA 23 1. HISTORY OF THE
INCOME TAX ACT 23 2. CONSTITUTIONAL ISSUES 23 3. TAX RATES 24 4.
COMPOSITION OF THE FISCAL SYSTEM 24 5. BASIC STRUCTURE OF THE INCOME TAX
25 6. TAX LEGISLATION 27 6.1. TAX LEGISLATIVE PROCESS 27 6.2. STATUTORY
STYLE 27 6.3. STATUTORY INTERPRETATION 28 VI COMPARATIVE INCOME TAXATION
7. COURTS DEALING WITH TAX MATTERS 29 8. TAX ADMINISTRATION 30 9.
GENERAL PRINCIPLES 32 9.1. RELATIONSHIP BETWEEN TAX AND FINANCIAL
ACCOUNTING 32 9.2. RESPECT FOR CIVIL OR PRIVATE LAW FORM 33 9.3.
ANTI-AVOIDANCE DOCTRINES AND RULES 33 10. SOURCES OF TAX LAW 35 FRANCE
37 1. HISTORY 37 2. CONSTITUTIONAL ISSUES 38 3. TAX RATES 39 3.1.
PROGRESSIVE INDIVIDUAL INCOME TAX (IR) 39 3.2. FIAT RATE INDIVIDUAL
INCOME TAXES 40 3.3. CORPORATE INCOME TAX 40 4. BASIC STRUCTURE OF THE
FISCAL SYSTEM 41 5. BASIC STRUCTURE OF THE INCOME TAX 41 5.1. INCOME
TAXES ON INDIVIDUALS 41 5.2. CORPORATE INCOME TAX 43 6. LEGISLATION 44
6.1. LEGISLATIVE PROCESS 44 6.2. STATUTORY DRAFTING 45 6.3. STATUTORY
INTERPRETATION 45 7. COURTS DEALING WITH TAX MATTERS 46 7.1. STRUCTURE
OF THE COURTS 46 7.2. JUDICIAL STYLE 47 8. ADMINISTRATION 48 8.1. TAX
ASSESSMENT, COLLECTION AND AUDITING 48 8.2. ADMINISTRATIVE
INTERPRETATIONS 49 9. GENERAL PRINCIPLES 50 9.1. RELATIONSHIP BETWEEN
TAX AND FINANCIAL ACCOUNTING 50 9.2. RESPECT FOR CIVIL OR PRIVATE LAW
FORM 50 9.3. ANTI-AVOIDANCE DOCTRINES AND RULES 50 10. SOURCES OF TAX
LAW 51 GERMANY 53 1. HISTORY 53 2. CONSTITUTIONAL ISSUES 53 2.1.
LEGISLATIVE POWERS 53 2.2. SHARING OF TAX REVENUE 54 3. IMPACT OF BASIC
RIGHTS ON TAXATION 54 4. TAX RATES 55 4.1. INDIVIDUAL INCOME TAX 55 4.2.
CORPORATE INCOME TAX 55 5. COMPOSITION OF THE FISCAL SYSTEM 55 5.1.
REVENUE SHARE OF SPECIFIC TAXES 55 5.2. SHIFT FROM DIRECT TAXES TO
INDIRECT TAXES 57 5.3. SOCIAL SECURITY CONTRIBUTIONS 57 6. BASIC
STRUCTURE OF THE INCOME TAX 58 6.1. INDIVIDUAL INCOME TAX 58 TABLE OF
CONTENTS VII 6.1.1. PRINCIPLES OF THE TAX BASE (GLOBAL OR SCHEDULAR
APPROACH, ACCRUAL OR CONSUMPTION-BASED APPROACH, DUALISM OF INCOME)
6.1.2. PRIVATE EXPENSES 6.1.3. NON-RESIDENT TAXPAYERS 6.2. CORPORATE
INCOME TAX 6.2.1. TAXABLE ENTITIES 6.2.2. TAX BASE 6.2.3. TAX SYSTEM
6.3. TRADE TAX 7. TAX LEGISLATION 7.1. LEGISLATIVE PROCESS 7.2.
STATUTORY STYLE 7.3. STATUTORY INTERPRETATION 8. COURTS DEALING WITH TAX
MATTERS 8.1. STRUCTURE OF THE COURTS 8.2. JUDICIAL STYLE 9. TAX
ADMINISTRATION 9.1. GENERAL 9.2. ASSESSMENT AND AUDIT 9.3. TAX
COMPLIANCE 9.4. ADMINISTRATIVE STYLE 10. GENERAL PRINCIPLES 10.1.
RELATIONSHIP BETWEEN TAX AND FINANCIAL ACCOUNTING 10.2. RESPECT FOR
LEGAL FORM 10.3. ANTI-AVOIDANCE DOCTRINES AND RULES 11. SOURCES OF TAX
LAW JAPAN 1. HISTORY 2. CONSTITUTIONAL ISSUES 3. TAX RATE 4. COMPOSITION
OF THE FISCAL SYSTEM 5. BASIC STRUCTURE OF THE INCOME TAX 5.1. ON
INDIVIDUAIS 5.2. ON CORPORATIONS 6. TAX LEGISLATION 6.1. LEGISLATIVE
PROCESS FOR INCOME TAX MEASURES 6.2. STATUTORY STYLE 6.3. STATUTORY
INTERPRETATION 7. COURTS DEALING WITH TAX MATTERS 7.1. STRUCTURE OF THE
COURTS 7.2. JUDICIAL STYLE 8. TAX ADMINISTRATION 9. GENERAL PRINCIPLES
9.1. RELATION BETWEEN TAX AND FINANCIAL ACCOUNTING 9.2. RESPECT FOR
LEGAL (CIVIL LAW) FORM 9.3. ANTI-AVOIDANCE DOCTRINES OR LEGISLATION 10.
SOURCES OF TAX LAW 58 59 60 60 60 60 61 62 63 63 63 63 64 64 65 65 66 66
67 68 69 69 69 70 70 73 73 75 76 77 78 78 79 80 80 80 81 82 82 82 83 85
85 86 86 86 VIII COMPARATIVE INCOME TAXATION THE NETHERLANDS 89 1.
HISTORY OF THE NETHERLANDS INCOME TAX SYSTEM 89 2. CONSTITUTIONAL ISSUES
90 2.1. IN GENERAL 90 2.2. IMPACT OF HUMAN RIGHTS CONVENTIONS AND EC
TREATY FUNDAMENTAL FREEDOM PROVISIONS 90 3. INCOME TAX RATES 91 4.
COMPOSITION OF THE FISCAL SYSTEM 92 5. BASIC STRUCTURE OF THE INCOME TAX
92 5.1. INDIVIDUAIS 92 5.2. CORPORATIONS 93 6. TAX LEGISLATION 93 6.1.
TAX LEGISLATIVE PROCESS 93 6.2. STATUTORY STYLE 94 6.3. STATUTORY
INTERPRETATION 94 7. COURTS DEALING WITH TAX MATTERS 95 8. TAX
ADMINISTRATION 96 8.1. IN GENERAL 96 8.2. TAXPAYER BILL OF RIGHTS;
OMBUDSMAN 96 8.3. RELEASE OF GOVERNMENT INFORMATION TO TAXPAYERS 97 8.4.
ADVANCE RULINGS 97 8.5. ASSESSMENT, ADMINISTRATIVE APPEAL AND APPEAL TO
COURTS 97 9. GENERAL PRINCIPLES 98 9.1. RELATIONSHIP BETWEEN TAX AND
FINANCIAL ACCOUNTING 98 9.2. RESPECT UNDER TAX LAW FOR THE CIVIL
(PRIVATE) LAW FORM OF CONTRACTS 99 9.3. ANTI-AVOIDANCE DOCTRINES AND
RULES 99 10. SOURCES OF TAX LAW 100 SWEDEN 101 1. HISTORY 101 2.
CONSTITUTIONAL ISSUES 101 3. TAX RATES 102 4. COMPOSITION OF THE FISCAL
SYSTEM 103 4.1. TYPES OF TAXES 103 5. BASIC STRUCTURE OF THE TAX SYSTEM
104 5.1. INDIVIDUAIS 104 5.1.1. EARNED INCOME 104 5.1.2. INCOME FROM
CAPITAL 105 5.2. CORPORATIONS 106 6. TAX LEGISLATION 107 6.1.
LEGISLATIVE PROCESS 107 6.2. STATUTORY STYLE 108 6.3. STATUTORY
INTERPRETATION 109 7. COURTS DEALING WITH TAX MATTERS 8. TAX
ADMINISTRATION 110 9. GENERAL PRINCIPLES 111 9.1. RELATION OF TAX AND
FINANCIAL ACCOUNTING 111 9.2. RESPECT FOR LEGAL FORM 112 TABU-: OL CON
II-NTS IX 9.3. ANTI-AVOIDANCE DOCTRINES AND RULES 112 10. SOURCES OF TAX
LAW 112 THE UNITED KINGDOM 115 1. HISTORY - INCOME TAX 115 1.1.
CORPORATION TAX 116 2. CONSTITUTIONAL ISSUES 117 3. RATE STRUCTURE AND
RELIEFS, 2003-04 120 4. COMPOSITION OF THE FISCAL SYSTEM 121 5. BASIC
STRUCTURE OF THE INCOME TAX 121 5.1. ON INDIVIDUALS 121 5.1.1. CAPITAL
GAINS TAX (CGT) 123 5.2. ON CORPORATIONS 124 6. TAX LEGISLATION 124 6.1.
STATUTORY STYLE 125 6.2. STATUTORY INTERPRETATION 125 7. COURTS DEALING
WITH TAX MATTERS 126 7.1. STRUCTURE OF THE COURTS 126 7.2. JUDICIAL
REVIEW 127 7.3. JUDICIAL STYLE 128 7.4. LEGISLATIVE HISTORY 128 7.5.
PRECEDENT 128 8. TAX ADMINISTRATION 129 9. GENERAL PRINCIPLES 130 9.1.
RELATIONSHIP BETWEEN TAX AND FINANCIAL ACCOUNTING 130 9.2. RESPECT FOR
LEGAL FORM 131 9.3. ANTI-AVOIDANCE DOCTRINES AND RULES 132 10. SOURCES
OF TAX LAW 134 10.1. LEGISLATION AND MATERIALS 134 10.2. OFFICIAL
PRACTICE AND RULINGS 135 10.3. TREATIES 135 10.4. SECONDARY SOURCES 135
THE UNITED STATES OF AMERICA 137 1. HISTORY OF FEDERAL INCOME TAX 137 2.
CONSTITUTIONAL ISSUES 138 3. TAX RATES 139 4. COMPOSITION OF THE FISCAL
SYSTEM 140 5. BASIC STRUCTURE OF THE INCOME TAX 141 5.1. INDIVIDUAIS 141
5.2. CORPORATIONS 145 6. TAX LEGISLATION 146 6.1. LEGISLATIVE PROCESS
146 6.2. STATUTORY STYLE 147 6.3. STATUTORY INTERPRETATION 148 7.
JUDICIAL STRUCTURE AND STYLE 149 8. ADMINISTRATIVE. TAXPAYER. AND
JUDICIAL STYLE 150 8.1. ADMINISTRATIVE STYLE 150 8.2. TAXPAYER STYLE 151
9. GENERAL PRINCIPLES 152 XII COMPARATIVE INCOME TAXATION SUBPART B.
PARTNERSHIP TAXATION 335 1. QUALIFICATION FOR PASS-THROUGH TAXATION 336
2. BASIC STRUCTURE OF PASS-THROUGH TAXATION 337 3. LIABILITIES, TAX COST
AND LOSSES 339 4. TRANSACTIONS BETWEEN PARTNER AND PARTNERSHIP 341 5.
DISPOSITION OF A PARTNERSHIP INTEREST 342 6. LIQUIDATION OF THE
PARTNERSHIP 343 PART FOUR. INTERNATIONAL TAXATION 345 SUBPART A.
RESIDENCE TAXATION 347 1. BASES FOR THE ASSERTION OF PERSONAL TAXING
JURISDICTION 347 1.1. INDIVIDUAIS 347 1.2. CORPORATIONS 349 2. CHANGE OF
STATUS 351 2.1. CHANGE OF STATUS OF INDIVIDUALS 351 2.2. CHANGE OF
STATUS OF CORPORATIONS 353 2.3. DUAL RESIDENCE 355 3. MECHANISMS FOR
RELIEF OF DOUBLE TAXATION 357 3.1. ISSUES IN THE STRUCTURE OF A FOREIGN
TAX CREDIT SYSTEM 360 3.1.1. CREDITABLE TAXES 360 3.1.2. LIMITATIONS ON
THE CREDIT 362 3.1.3. ALLOCATION OF EXPENSES TO FOREIGN-SOURCE INCOME
365 3.1.4. TREATMENT OF LOSSES IN THE CREDIT COMPUTATION 367 3.1.5.
CARRYOVER OF EXCESS CREDITS OR LIMITATION 368 3.1.6. INDIRECT CREDIT FOR
FOREIGN TAXES PAID BY FOREIGN SUBSIDIARIES 369 3.1.6.1. SHARE OWNERSHIP
REQUIREMENTS 369 3.1.6.2. TIER LIMITATIONS 370 3.1.6.3. COMPUTATION OF
THE INDIRECT CREDIT 370 3.1.7. INTERACTION BETWEEN INDIRECT CREDIT AND
LIMITATION SYSTEM 371 3.2. ISSUES IN THE STRUCTURE OF AN EXEMPTION FOR
FOREIGN INCOME 372 3.2.1. STRUCTURE OF THE EXEMPTION 372 3.2.2. CLASSES
OF EXEMPT INCOME 372 3.2.3. ALLOCATION OF DEDUCTIONS TO TAX-EXEMPT
INCOME 375 3.2.4. TREATMENT OF FOREIGN LOSSES 376 4. LIMITATIONS ON
EXEMPTION OR DEFERRAL OF INCOME OF FOREIGN CORPORATIONS 377 4.1.
LIMITATIONS ON EXEMPTION FOR SHAREHOLDERS IN FOREIGN CORPORATIONS WITH
SIGNIFICANT DOMESTIC SHARE OWNERSHIP 378 4.2. LIMITATIONS ON DEFERRAL
FOR SHAREHOLDERS OF FOREIGN CORPORATIONS WITH SIGNIFICANT DOMESTIC SHARE
OWNERSHIP 380 4.3. SPECIAL PROVISIONS DEALING WITH DOMESTIC PORTFOLIO
INVESTMENT IN FOREIGN INVESTMENT COMPANIES 386 5. OUTBOUND TRANSFERS TO
FOREIGN BRANCHES OR SUBSIDIARIES 389 SUBPART B. SOURCE TAXATION 395 1 .
ISSUES IN THE STRUCTURE OF NET BASIS TAXATION OF BUSINESS INCOME 395
1.1. THRESHOLD OF ACTIVITY 395 1.2. ATTRIBUTION OF BUSINESS INCOME FOR
NET BASIS TAXATION 397 TABLE OF CONTENTS XIII 1.3. DETERMINATION OF
DEDUCTIONS IN THE NET BASIS TAXATION OF BUSINESS INCOME 401 1.4.
TAXATION OF EMPLOYMENT INCOME 403 1.5. OTHER SITUATIONS INVOLVING NET
BASIS TAXATION 405 2. ISSUES IN THE STRUCTURE OF GROSS BASIS TAXATION
406 3. BRANCH PROFITS TAX 410 4. LIMITATIONS ON BASE-ERODING PAYMENTS TO
NON-RESIDENTS 411 5. RESTRICTIONS ON SOURCE-BASED TAXATION OF
NON-RESIDENTS WITHIN THE EUROPEAN UNION 414 SUBPART C. ADDITIONAL
INTERNATIONAL TOPICS 419 1. SPECIAL INTERNATIONAL AVOIDANCE RULES 419 2.
SELECTED INTERCOMPANY PRICING ISSUES 420 3. CORPORATE-SHAREHOLDER
TAXATION IN THE INTERNATIONAL CONTEXT 425 3.1. GENERAL 425 3.2.
INTERNATIONAL ASPECTS OF CAPITAL GAINS 427 4. SELECTED TREATY ISSUES 428
4.1. RELATION BETWEEN DOMESTIC LAW AND TREATIES; TREATY OVERRIDE 428
4.2. APPROACH TO TREATY INTERPRETATION 430 4.3. ANTI-TREATY SHOPPING
POLICY 432 4.4. NON-DISCRIMINATION 434 4.5. MODEL TAX TREATIES 435
4.6. TAX SPARING BY TREATY 437 PART FIVE. SELECTED BIBLIOGRAPHY 439 PART
ONE: GENERAL DESCRIPTION 440 AUSTRALIA 440 CANADA 440 FRANCE 440 GERMANY
441 JAPAN 441 THE NETHERLANDS 441 SWEDEN 442 THE UNITED KINGDOM 442 THE
UNITED STATES OF AMERICA 442 PART TWO: BASIC INCOME TAXATION 443 SUBPART
A: INCLUSIONS IN THE TAX BASE 443 1. EMPLOYEE FRINGE BENEFITS 443 2.
IMPUTED INCOME 443 3. GIFTS 444 4. PRIZES AND AWARDS 444 5. SCHOLARSHIPS
AND GRANTS 444 6. CANCELLATION OF INDEBTEDNESS 444 7. GAMBLING 445 8.
ILLEGAL INCOME 445 10. SUBSIDIES 445 11. REALIZATION AND RECOGNITION OF
GAIN 446 12. CAPITAL GAINS AND LOSSES 446 XIV COMPARATIVE INCOME
TAXATION SUBPART B: DEDUCTIONS 447 1. MIXED BUSINESS AND PERSONAL
EXPENSES 447 2. HOBBY LOSSES AND THE CRITERIA FOR DETERMINING BUSINESS
VERSUS PERSONAL ACTIVITIES 448 3. CAPITAL COSTS AND RECOVERY METHODS 448
4. EDUCATIONAL COSTS 449 5. DEDUCTION OF PERSONAL COSTS 449 6.
LIMITATIONS ON DEDUCTIONS AND LOSSES 450 SUBPART C: ACCOUNTING 451 1.
GENERAL 451 2. ADVANCED/DEFERRED PAYMENT 452 3. ACCOUNTING FOR ORIGINAL
ISSUE DISCOUNT AND COMPLEX FINANCIAL INSTRUMENTS 452 SUBPART D:
ATTRIBUTION OF INCOME 453 1. DEFINITION OF TAXABLE UNIT 453 2. ALIMONY
AND CHILD SUPPORT 454 3. LIMITATIONS ON ASSIGNMENT OF INCOME 455 PART
THREE: TAXATION OF BUSINESS ORGANIZATIONS 455 SUBPART A:
CORPORATE-SHAREHOLDER TAXATION 455 1. OVERVIEW OF CORPORATE TAX SYSTEMS
455 2. DEFINING ENTITIES SUBJECT TO TAX 457 3. ISSUES IN CORPORATE
FORMATION 457 4. ISSUES INVOLVING CAPITAL STRUCTURE 458 5. TAXATION OF
CORPORATE DISTRIBUTIONS 458 6. LIQUIDATIONS 459 7. CORPORATE
REORGANIZATIONS AND RESTRUCTURING 460 8. TRANSFER AND LIMITATIONS ON
TRANSFER OF CORPORATE TAX ATTRIBUTES 460 9. CONSOLIDATED CORPORATE
TAXATION 460 10. SPECIAL TAX REGIMES FOR CLOSELY HELD CORPORATIONS 461
SUBPART B: PARTNERSHIP TAXATION 461 PART FOUR: INTERNATIONAL TAXATION
462 GENERAL DESCRIPTIVE MATERIAL BY COUNTRY 462 SUBPART A: RESIDENCE
TAXATION 463 1. BASES FOR THE ASSERTION OF PERSONAL TAXING JURISDICTION
463 2. CHANGE OF STATUS 463 3. MECHANISMS FOR RELIEF OF DOUBLE TAXATION
464 4. LIMITATIONS ON EXEMPTION OR DEFERRAL OF INCOME OF FOREIGN
CORPORATIONS 465 5. OUTBOUND TRANSFERS TO FOREIGN BRANCHES OR
SUBSIDIARIES 466 SUBPART B: SOURCE TAXATION 466 1. ISSUES IN THE
STRUCTURE OF NET BASIS TAXATION OF BUSINESS INCOME 466 2. ISSUES IN THE
STRUCTURE OF GROSS BASIS TAXATION 467 3. BRANCH PROFITS TAX 467 TABLE OF
CONTENTS XV SUBPART C: ADDITIONAL INTERNATIONAL TOPICS 468 1. SPECIAL
INTERNATIONAL AVOIDANCE RULES 468 2. SELECTED INTERCOMPANY PRICING
ISSUES 468 3. SELECTED TREATY ISSUES 469 INDEX 473
|
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| edition | 2. ed. |
| format | Book |
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| id | DE-604.BV019833496 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T20:07:10Z |
| institution | BVB |
| isbn | 9041122907 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-013158538 |
| oclc_num | 55229063 |
| open_access_boolean | |
| owner | DE-M124 DE-M382 DE-19 DE-BY-UBM DE-188 |
| owner_facet | DE-M124 DE-M382 DE-19 DE-BY-UBM DE-188 |
| physical | XXIII, 477 S. |
| publishDate | 2004 |
| publishDateSearch | 2004 |
| publishDateSort | 2004 |
| publisher | Kluwer Law Internat. |
| record_format | marc |
| spelling | Ault, Hugh J. Verfasser aut Comparative income taxation a structural analysis principal authors: Hugh J. Ault ; Brian J. Arnold. Contributing authors: Guy Gest ... 2. ed. The Hague [u.a.] Kluwer Law Internat. 2004 XXIII, 477 S. txt rdacontent n rdamedia nc rdacarrier Inkomstenbelasting gtt Recht Income tax Income tax Law and legislation Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Einkommensteuer (DE-588)4013895-1 gnd rswk-swf Einkommensteuer (DE-588)4013895-1 s Internationaler Vergleich (DE-588)4120509-1 s DE-604 Arnold, Brian J. Verfasser aut Gest, Guy Sonstige oth GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=013158538&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ault, Hugh J. Arnold, Brian J. Comparative income taxation a structural analysis Inkomstenbelasting gtt Recht Income tax Income tax Law and legislation Internationaler Vergleich (DE-588)4120509-1 gnd Einkommensteuer (DE-588)4013895-1 gnd |
| subject_GND | (DE-588)4120509-1 (DE-588)4013895-1 |
| title | Comparative income taxation a structural analysis |
| title_auth | Comparative income taxation a structural analysis |
| title_exact_search | Comparative income taxation a structural analysis |
| title_full | Comparative income taxation a structural analysis principal authors: Hugh J. Ault ; Brian J. Arnold. Contributing authors: Guy Gest ... |
| title_fullStr | Comparative income taxation a structural analysis principal authors: Hugh J. Ault ; Brian J. Arnold. Contributing authors: Guy Gest ... |
| title_full_unstemmed | Comparative income taxation a structural analysis principal authors: Hugh J. Ault ; Brian J. Arnold. Contributing authors: Guy Gest ... |
| title_short | Comparative income taxation |
| title_sort | comparative income taxation a structural analysis |
| title_sub | a structural analysis |
| topic | Inkomstenbelasting gtt Recht Income tax Income tax Law and legislation Internationaler Vergleich (DE-588)4120509-1 gnd Einkommensteuer (DE-588)4013895-1 gnd |
| topic_facet | Inkomstenbelasting Recht Income tax Income tax Law and legislation Internationaler Vergleich Einkommensteuer |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=013158538&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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