Taxation of non-profit organizations Imposition des organismes sans but lucratif Besteuerung nicht-gewinnorientierter Organisationen Tributación de las entidades sin fines de lucro
著者
書誌事項
Taxation of non-profit organizations = Imposition des organismes sans but lucratif = Besteuerung nicht-gewinnorientierter Organisationen = Tributación de las entidades sin fines de lucro
（Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, 84a ; subject 1）
International Fiscal Association, c1999
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注記
"53rd Congress of the International Fiscal Association, Eilat, 1999"--Half t.p.
Text in English, French, German and Spanish
内容説明・目次
内容説明
When it comes to the taxation of non-profit organizations, economic and social policies together with practical issues coincide to create different forms of taxation in different legal, economic and social systems. This book reflects the various taxation policies regarding these organizations and the international aspects of their income tax regimes. The legal, economic and social functions which the non-profit organizations aim to achieve, or have already achieved, in the different member states, and their justifications in the long and short run, are taken into account.
目次
I: General report. II: National reports. III: Annex.
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