資料詳細

  • 1 件中、 1 件目

[ 洋図書 ] Research handbook on corporate taxation / ( Research handbooks in private and commercial law )

edited by Reuven S. Avi-Yonah. -- Edward Elgar Publishing, -- [2023], --

所蔵

所蔵は 1 件です。

所蔵館 所蔵場所 資料区分 請求記号 資料コード 所蔵状態 資料の利用
配架日 協力貸出 利用状況 返却予定日 資料取扱 予約数 付録注記 備考
中央 2F 一般洋図書 F/345.3/R43/R 7117180699 配架図 Digital BookShelf
2024/06/05 可能 利用可   0

Eメールによる郵送複写申込みは、「東京都在住」の登録利用者の方が対象です。

    • 統合検索
      都内図書館の所蔵を
      横断検索します。       類似資料 AI Shelf
      この資料に類似した資料を
      AIが紹介します。

ページの先頭へ

資料詳細 閉じる

ISBN 1803923105 (hardback)
ISBN13桁 9781803923109 (hardback)
無効なISBN等 9781803923116 (ebook)
テキストの言語 英語                  
分類：NDC10版 345.35
本タイトル Research handbook on corporate taxation /
著者名 edited by Reuven S. Avi-Yonah.
出版地・頒布地 Cheltenham, UK ;
出版者・頒布者名 Edward Elgar Publishing,
出版年・頒布年 [2023],
数量 viii, 466 pages ;
大きさ 26 cm
書誌注記 Includes bibliographical references (pages 444-450) and index.
要約、抄録、注釈等 "Encapsulating the multitude of challenges faced by the international corporate tax regime, this timely Research Handbook provides an in-depth comparative legal analysis of corporate income tax as it is practiced across the world. Beginning with four foundational chapters exploring the purpose and history of corporate tax, the Handbook goes on to provide a synthesis of the key issues in corporate taxation within the US regime, addressing some of the cutting-edge normative issues in designing a corporate tax. It then proceeds to set this against the experience in the EU and eleven other countries including the UK, Canada, China, Japan, India, Brazil and New Zealand. A further section on corporate tax planning includes careful analysis of such issues as corporate tax shelters, economic substance, social responsibility and governance, before final, horizon-scanning chapters consider the future of corporate tax and whether a new form of corporate tax might be possible. With a variety of paths to reform proposed throughout, this Research Handbook will prove an invigorating read for tax scholars working on taxation and tax law as well as for tax practitioners and those in fiscal policy seeking ways to improve, or navigate, the current state of affairs in international corporate tax law"-- Provided by publisher.
著者標目 Avi-Yonah, Reuven S. 1957-
統一タイトル(シリーズ副出標目) Research handbooks in private and commercial law.
シリーズ名・巻次 Research handbooks in private and commercial law 
一般件名 Corporations -- Law and legislation.
Corporations -- Law and legislation
資料情報1 『Research handbook on corporate taxation /』（Research handbooks in private and commercial law）　edited by Reuven S. Avi-Yonah.　Edward Elgar Publishing,　[2023], （所蔵館：中央　 請求記号：F/345.3/R43/R　 資料コード：7117180699）
URL https://catalog.library.metro.tokyo.lg.jp/winj/opac/switch-detail.do?lang=ja&bibid=1352063239

ページの先頭へ