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Timing and Income Taxation
Brian J. ArnoldCanadian Tax Foundation
其他書名
The Principles of Income Measurement for Tax Purposes
出版Canadian Tax Foundation, 1983
主題Business & Economics / Taxation / GeneralLaw / Taxation
ISBN088808014X9780888080141
URLhttp://books.google.com.hk/books?id=2TrGyQEACAAJ&hl=&source=gbs_api
註釋Monograph focusing primarily on the timing aspects of measuring income from various sources, particularly business profits, for tax purposes. Comparisons are made both of the treatment of timing factors for financial accounting purposes and tax purposes and of the way in which they are dealt with under Canadian tax laws and those of the U.S.A. and the UK.