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

• Material Type: 図書
• ISBN: 9780521887762 (hbk.); 0521887763 (hbk.)
• Title: Anglo-American corporate taxation : tracing the common roots of divergent approaches
• Author/Editor: Steven A. Bank.
• Series Title: Cambridge tax law series
• Author Heading: Bank, Steven A., 1969-
• Publication, Distribution, etc.: Cambridge, UK : Cambridge University Press; New York : Cambridge University Press
• Publication Date: 2011.
• Publication Date (W3CDTF): 2011
• Extent: v, 257 p.
• Size: 24 cm.
• Place of Publication (Country Code): GB
• Text Language Code: eng
• Subject Heading: 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
• Target Audience: 一般
• Note (Bibliography): Includes bibliographical references and index.
• Holding library: 国立国会図書館
• Call No.: AG-366-B15
• Related Material: 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
• Has Format: Table of contents only; http://catdir.loc.gov/catdir/enhancements/fy1111/2011019853-t.html
• Data Provider (Database): 国立国会図書館 : 国立国会図書館蔵書; https://ndlsearch.ndl.go.jp
• Bibliographic ID (NDL): 023187449; http://id.ndl.go.jp/bib/023187449
• LC Control Number: 2011019853; https://lccn.loc.gov/2011019853
• OCLC No.: 721888580; https://www.worldcat.org/oclc/721888580
• Bibliographic Record Category (NDL): 211

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