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IFA: The Taxation of Employee Fringe Benefits

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  • 作 者:International Fiscal Association (Ifa)
  • 出 版 社:KLI
  • 出版时间:
  • I S B N:9789041100634
  • 页 数:224
  • 所 属 分 类: 政治、法律
  • 供 货 周 期: 6
  • 版 次:
  • 字 数:
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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.

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