(eBook PDF) Comparative Income Taxation, A Structural Analysis 3rd Edition Revised – Digital Ebook – Instant Delivery Download
product details:
- ISBN-10 : 0735590125
- ISBN-13 : 978-0735590120
- Author: Brian J. Arnold Hugh J. Ault
When you want to show your students how other countries deal with issues of income tax design, this up-to-date and insightful text is your best source. Comparative Income Taxation, Second Edition, studies the different solutions to common problems adopted in nine industrialized nations, stimulates a deeper understanding of the U.S. system, and suggests possible alternatives. This impressive work is known for its: comparative analysis of the structural and design issues involved in the mature tax systems of Australia, Canada, France, Germany, Japan, The Netherlands, Sweden, the United Kingdom, and the United States suggested approaches for alternative ways of dealing with corresponding issues in a domestic setting distinguished authorship, drawing on the talents of experts in each of the national systems considered refreshingly clear and effective text coverage of recurring problems of income tax design with respect to individuals, business organizations, and international transactions, such as the taxation of fringe benefits, the treatment of unrealized appreciation at death, the classification of business entities, and expatriation to avoid taxes. Fully updated to reflect the state of the law through 2009, the Third Edition: presents some differences in emphasis and organization to keep pace with recent developments includes several new sections reflecting the dramatic and widespread changes in the basic systems for corporate-shareholder transactions contains additional information on the institutional background of the European Union provides more references to electronic sources of further information in the bibliography. To enrich classroom discussion of domestic problems and to set a foundation for further research and study, be sure to recommend Comparative Income Taxation: A Structural Analysis, Third Edition, to your students.
table of contents:
- PART I General Description
- Australia Richard Vann & Graeme S. Cooper
- Canada Brian J. Arnold
- China Jinyan Li
- France Guy Gest
- Germany Christine Osterloh-Konrad & Wolfgang Schön
- India D.P. Sengupta
- Japan Minoru Nakazato, Mark Ramseyer, Takeshi Fujitani & Yasutaka Nishikori
- The Netherlands Kees van Raad & Frank Pötgens
- Sweden Peter Melz & Jérôme Monsenego
- The United Kingdom Glen Loutzenhiser
- The United States James R. Repetti & Diane M. Ring
- PART II 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
- PART III Taxation of Business Organizations
- SUBPART A Corporate-Shareholder Taxation
- SUBPART B Partnership Taxation
- PART IV International Taxation
- SUBPART A Residence Taxation
- SUBPART B Source Taxation
- SUBPART C Additional International Top
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