Global perspectives on income taxation law

In Global Perspectives on Income Taxation Law, Avi-Yonah covers basic, corporate and international tax law from a comparative perspective. The book both supplements readings in U.S. tax law courses and serves as a textbook for a comparative tax law class. It is arranged by subject matter in the order in which they are usually covered in U.S. tax law classes. The materials are drawn froma wide variety of countries, including developing countries. INDICE: Introduction; Ch. 1: Some Theoretical Aspects of Comparative Taxation; Ch. 2: Taxable Income; Ch. 3: Deductions; Ch. 4: The Taxpaying Unit; Ch. 5: Tax Accounting; Ch. 6: Taxation of Gains and Losses; Ch. 7: Tax Avoidance; Ch. 8: Selected Business Tax Issues; Ch. 9: Selected International Tax Issues;Conclusion

• ISBN: 978-0-19-532135-7
• Editorial: Oxford University
• Encuadernacion: Cartoné
• Páginas: 288
• Fecha Publicación: 01/04/2011
• Nº Volúmenes: 1
• Idioma: Inglés