Anglo-American corporate taxation : tracing the common roots of divergent approaches

• 資料種別: 図書
• ISBN: 9780521887762 (hbk.); 0521887763 (hbk.)
• タイトル: Anglo-American corporate taxation : tracing the common roots of divergent approaches
• 著者・編者: Steven A. Bank.
• シリーズタイトル: Cambridge tax law series
• 著者標目: Bank, Steven A., 1969-
• 出版事項: Cambridge, UK : Cambridge University Press; New York : Cambridge University Press
• 出版年月日等: 2011.
• 出版年（W3CDTF）: 2011
• 数量: v, 257 p.
• 大きさ: 24 cm.
• 出版地（国名コード）: GB
• 本文の言語コード: eng
• 件名標目: Corporations--Taxation--Law and legislation--Great Britain--History.; Income tax--Law and legislation--Great Britain--History.; Corporations--Taxation--Law and legislation--United States--History.; Income tax--Law and legislation--United States--History.
• LCC: KD5504
• DDC: 343.4105/267
• NDLC: AG-366; A366
• 対象利用者: 一般
• 書誌注記: Includes bibliographical references and index.
• 所蔵機関: 国立国会図書館
• 請求記号: AG-366-B15
• 関連情報: Cover image; http://assets.cambridge.org/97805218/87762/cover/9780521887762.jpg; Contributor biographical information; http://catdir.loc.gov/catdir/enhancements/fy1111/2011019853-b.html; Publisher description; http://catdir.loc.gov/catdir/enhancements/fy1111/2011019853-d.html
• 別の記録形式: Table of contents only; http://catdir.loc.gov/catdir/enhancements/fy1111/2011019853-t.html
• 連携機関・データベース: 国立国会図書館 : 国立国会図書館蔵書; https://ndlsearch.ndl.go.jp
• 書誌ID（NDLBibID）: 023187449; http://id.ndl.go.jp/bib/023187449
• LC control number: 2011019853; https://lccn.loc.gov/2011019853
• OCLC番号: 721888580; https://www.worldcat.org/oclc/721888580
• 整理区分コード: 211

• 内容細目: A brief history of early Anglo-American corporate income taxationPart I. Twentieth century and the divergence in systemsThe United Kingdom...
• 要約等: "The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British appr...