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Comparative Income Taxation : A Structure Analysis


The purpose of this Book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime for a single individual to achieve that level of understanding of the nine income taxes compared in this volume.
Brian J. Arnold - Personal Name
Hugh J. Ault - Personal Name
3rb ed
03 COM hug 1
978-0-7355-9012-0
03 COM hug 1
Book
English
Kluwer law international
2010
Alphen aan den rijn
xxvii, 560 p.; 25,3 cm.
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