Conceptual problems of the corporate tax : Swiss-US comparative analysis

• Material Type: 図書
• ISBN: 9789087225131; 908722513X
• Title: Conceptual problems of the corporate tax : Swiss-US comparative analysis
• Author/Editor: Giedre Lideikyte Huber.
• Author Heading: International Bureau of Fiscal Documentation.
• Publication, Distribution, etc.: Amsterdam, The Netherlands : IBFD (出版)
• Publication Date: [2019]
• Publication Date (W3CDTF): 2019
• Extent: xiv, 359 pages
• Other physical details: illustrations
• Size: 23 cm
• Place of Publication (Country Code): NL
• Text Language Code: eng
• Content Type: text
• Media Type: unmediated
• Carrier Type: volume
• Subject Heading: Corporations--Taxation--Law and legislation--Switzerland.; Corporations--Taxation--Law and legislation--United States.; Corporations--Taxation--Law and legislation.; Switzerland.; United States.
• LCC: K4544
• NDLC: A361; A366
• Target Audience: 一般
• Note (Bibliography): Includes bibliographical references.
• Holding library: 国立国会図書館
• Call No.: A361-D6
• 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): 029737709; http://id.ndl.go.jp/bib/029737709
• LC Control Number: 2019388669; https://lccn.loc.gov/2019388669
• OCLC No.: 1110660826; https://www.worldcat.org/oclc/1110660826
• Cataloging Rule: RDA
• Bibliographic Record Category (NDL): 211

• Summary, etc.: This book analyses the conceptual difficulties in defining a corporate taxpayer. In particular, it demonstrates that an optimal definition of a taxabl...