Название: Double Taxation in the United States
Автор: Francis Walker
Серия: Studies in History, Economics, and Public Law Series
Издатель: Lawbook Exchange
Double taxation occurs when two or more tax jurisdictions overlap, such that one source of income or profit is subject to tax in each. This book analyzes problems raised by double taxation under the methods of direct taxation practiced in the United States. It contains both a general view of the law and its implementation and a summary of significant laws and cases. Walker (1870-1950) was a disciple of Edwin Seligman (1861-1939), the noted author of The General Property Tax (1890), The Income Tax (1911), Are Stock Dividends Income (1919) and other seminal works on taxation. Reprinted from the series Studies in History, Economics and Public Law edited by Columbia’s Department of Political Science.
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