State and local taxation : cases and materials

著者

• Hellerstein, Walter

書誌事項

State and local taxation : cases and materials

by Walter Hellerstein ... [et al.]

（American casebook series）

West Academic, c2014

10th ed

注記

Includes bibliographical references and index

内容説明・目次

内容説明

More student friendly than ever, the Tenth Edition provides more student guidance and roadmapping than previous editions. It covers constitutional structure first (jurisdiction to tax, Commerce Clause, intergovernmental immunities, etc.) and specific taxes second (i.e., property taxes, corporate and personal income taxes, and sales taxes). Additionally, it includes new and extended coverage of developments in the state taxation of electronic commerce, including jurisdiction to tax remote sellers and the sales and income tax treatment of digital products and cloud computing. A brief introduction to value-added taxes (VATs) has also been added.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BB17868083
• ISBN:
  • 9780314286987
• LCCN: 2014430809
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: St. Paul, Minn.
• ページ数/冊数: xxxv, 1060 p.
• 大きさ: 27 cm
• 分類:
  • LCC : KF6730
• 件名:
  • LCSH : Taxation, State -- Law and legislation -- United States -- Cases
  • LCSH : Local taxation -- Law and legislation -- United States -- Cases
• 親書誌ID:
  • BA00225343