The taxation of employee fringe benefits : a report based on the proceedings of a seminar held in Florence, Italy, in 1993 during the 47th Congress of the International Fiscal Association
著者
書誌事項
The taxation of employee fringe benefits : a report based on the proceedings of a seminar held in Florence, Italy, in 1993 during the 47th Congress of the International Fiscal Association
（IFA Congress seminar series, v. 18b）
Kluwer Law International , Sold and distributed in the U.S.A. by Kluwer Academic Publishers, c1995
- タイトル別名
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Congress IFA 1993
47th IFA Congress, Florence, 1993
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注記
Spine title: Congress IFA 1993
"47th IFA Congress, Florence, 1993"--Half t.p
内容説明・目次
内容説明
This is a study of the income tax treatment of fringe benefits. 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, and the United Kingdom.
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