Ifa: The Taxation of Employee Fringe Benefits Contributor(s): International Fiscal Association (Ifa) (Author) |
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ISBN: 9041100636 ISBN-13: 9789041100634 Publisher: Kluwer Law International OUR PRICE: $200.97 Product Type: Paperback - Other Formats Published: September 1995 |
Additional Information |
BISAC Categories: - Law | Taxation - Law | International - Business & Economics | Public Finance |
Dewey: 341.484 |
LCCN: 96121447 |
Series: Ifa Congress Seminar Series |
Physical Information: 0.47" H x 6.14" W x 9.21" (0.70 lbs) 224 pages |
Descriptions, Reviews, Etc. |
Publisher Description: Fringe Benefits in Context is a study of the income tax treatment of fringe benefits. It is divided into two parts. In the first half, a review is given of the theories underlying different fringe benefit income tax rules and the conceptual rules that arise with respect to particular types of benefits. In the second part, a look is taken at the actual rules governing the tax treatment of fringe benefits in the following selected jurisdictions: Argentina, Australia, Austria, Belgium, Brunei, Canada, Denmark, France, Germany, Hong Kong, India, Ireland, Japan, Korea, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Pakistan, Paraguay, Singapore, Spain, Switzerland, United Kingdom. |