IFA - The Taxation of Employee Fringe Benefits (Hardcover)

This is a study of the income tax treatment of fringe benefits. In the first half, a review is given of the theories underlying different fringe benefit income tax rules and the conceptual rules that arise with respect to particular types of benefits. In the second part, a look is taken at the actual rules governing the tax treatment of fringe benefits in the following selected jurisdictions: Argentina, Australia, Austria, Belgium, Brunei, Canada, Denmark, France, Germany, Hong Kong, India, Ireland, Japan, Korea, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Pakistan, Paraguay, Singapore, Spain, Switzerland, and the United Kingdom.

General

Imprint:	Kluwer Law International
Country of origin:	Netherlands
Release date:	June 1995
First published:	September 1995
Authors:	International Fiscal Association (IFA)
Dimensions:	230 x 234 x 12mm (L x W x T)
Format:	Hardcover
Pages:	224
ISBN-13:	978-90-411-0063-4
Categories:	Books > Law > Jurisprudence & general issues > Comparative law Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
LSN:	90-411-0063-6
Barcode:	9789041100634

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