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GLOBAL ISSUES IN INCOME TAXATION


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    Sinopse

    This book provides professors teaching an introductory federal income taxation course with supplementary materials on comparative and international tax topics. An introductory chapter covers the structure of global tax systems and income taxes, as well as the various concepts of income employed by different tax systems. Other chapters cover the comparative tax treatment of in-kind benefits, gifts and inheritances, deductions, the taxable unit and income-splitting rules, capital gains, and income earned in international transactions. It also includes an introduction to taxation based on source or residence/citizenship, avoidance of double taxation, tax deferral, transfer pricing, and tax treaties.

    Detalhes do Produto

      • Edição:  1
      • Ano de Edição: 2008
      • Ano:  2008
      • País de Produção: United States
      • Código de Barras:  2001120760131
      • ISBN:  9781634590532

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