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Global issues in income taxation

Author: Daniel J Lathrope
Publisher: St. Paul, MN : Thomson/West, ©2008.
Series: American casebook series.; Global issues series (St. Paul, Minn.)
Edition/Format:   Print book : EnglishView all editions and formats
Database:WorldCat
Summary:

This concise book is designed to provide professors teaching an introductory federal income taxation course with supplementary materials to introduce students to comparative and international tax  Read more...

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Details

Genre/Form: Trials, litigation, etc
Cases
Document Type: Book
All Authors / Contributors: Daniel J Lathrope
ISBN: 9780314188069 0314188061
OCLC Number: 228591727
Notes: "Cases and materials"--Cover.
Description: xvi, 197 pages ; 24 cm.
Contents: Table of Cases --
Introduction to Global Tax Systems and Income Taxes --
Introduction --
The Structure of Income Taxes --
The Nature of "Income" --
Commissioner of Taxation v. Cooke & Sherden --
Benefits in Kind --
Introduction --
Excerpt From the Report of the Royal Commission on Taxation --
Detchon v. Her Majesty the Queen --
Guay v. Her Majesty the Queen --
Taxation of Fringe Benefits --
Ruling 1999 /6 --
Gifts and Inheritances --
Introduction --
Campbell v. Minister of National Revenue --
McMillan v. Minister of National Revenue --
Gifts as Realization Events --
The Queen v. Mastronardi --
Taxable Unit and Attribution of Income --
The Taxable Unit --
Family Allowances --
Income Splitting Rules --
Income Attribution in Canada --
Assignments Without the Transfer of Property --
It-335R2 --
Neuman v. Minister of National Revenue --
Overton v. Commissioner --
Ferrel v. Her Majesty the Queen --
Attribution of Income, Gain, or Loss in Connection With the Transfer of Property --
Deductions --
Introduction --
General Rules for Australian Tax Deductions --
Federal Commissioner of Taxation v. Snowden & Willson Proprietary Ltd --
Softwood Pulp & Paper Ltd v. Commissioner of Taxation --
Interpretive Decision 2006 /614 --
Morris v. Commissioner of Taxation --
Case 29 /95 --
Charitable Deductions in Australia --
Interpretive Decision 2003 /727 --
Interpretive Decision 2002 /577 --
FrenchDecisions --
Case N. 35 697 --
Decision of FrenchConstitutional Council --
Taxation of Capital Gains and Losses --
Introduction --
The Californian Copper Syndicate v. The Inland Revenue --
Merchants' Loan & Trust Co. v. Smetanka --
Policy --
Blueprints for Basic Tax Reform --
The Tax Treatment of Capital Gains in Foreign Jurisdictions --
Income Tax Interpretation 120R6 --
Restrictions on Capital Losses --
International Income Taxation --
Introduction --
Cook v. Tait --
An Overview of United States International Taxation --
Revenue Ruling 69-630 --
Johansson v. United States --
Simenon v. Commissioner --
International Taxation in Foreign Tax Systems --
Excerpt From the Impact of International Tax Reform: Background and Selected Issues Relating to U.S. International Tax Rules and the Competitiveness of U.S. Business pp. 32-54.
Series Title: American casebook series.; Global issues series (St. Paul, Minn.)
Responsibility: by Daniel Lathrope.
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