Taxation of Income : An International Comparison : A Select Study of U S U K Australia Malaysia

Editore: New Century Publications, 2003

ISBN 10: 8177080458 (ISBN 13: 9788177080452)

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Descrizione dell’articolo da parte del venditore

Contents: Preface. I. Introduction: 1. Income tax concepts. 2. Tax reforms and personal income tax. II. Structure of taxation of income: 1. Historical background. 2. Income base. 3. Tax unit. 4. Residential status and scope of taxable income. 5. Income year. 6. Tax rate structure. 7. Tax-free threshold or exemption limit. 8. Computation of taxable income. 9. Income tax base. 10. Tax revenue and GDP. 11. Agricultural income and income tax base. III. Taxability of salary income: an analysis: 1. Salary income in general. 2. Taxability of retirement benefits. 3. Taxability of fringe benefits. 4. Taxability of car benefit. 5. Taxability of rent-free accommodation. 6. Deductions from salary income. IV. Depreciation allowance provisions: an analysis: 1. Depreciation allowance: plant and machinery. 2. Depreciation allowance provisions. 3. Balancing adjustments. 4. Carry-forward of unabsorbed depreciation. 5. Depreciation allowance: buildings. 6. Depreciation allowance provisions. 7. Balancing adjustments. 8. Carry-forward of unabsorbed depreciation. V. Capital gains taxation: a review: 1. Computation of capital gains. 2. Capital loss adjustments. 3. Rates of tax on capital gains. 4. Capital gains tax reliefs. 5. Capital gains income and tax revenue. VI. Tax reliefs and tax incentives: an analysis: 1. Social welfare incentives. 2. Investment incentives. 3. Business-related incentives. 4. Impact of tax reliefs on tax revenue. VII. Corporate taxation and dividend income: 1. Company as a tax entity. 2. Computation of taxable income. 3. Tax rates. 4. Adjustment for loss 567 pp.…

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Dati bibliografici

Titolo
Taxation of Income : An International Comparison : A Select Study of U S U K Australia Malaysia
Autore
Indu Jain
Editore
New Century Publications
Anno di pubblicazione
2003
Condizione
New
Rilegatura
Hardcover

Vedams eBooks (P) Ltd

New Delhi, India

Venditore con 4 stelle

Venditore AbeBooks dal 30 gennaio 2009

Tariffe di spedizione da India a U.S.A.

ArticoloDa 20 a 24 giorni lavorativiDa 4 a 7 giorni lavorativi
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