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Conflicts in the Attribution of Income to a Person

出版	Sdu Fiscale & Financiële Uitgevers, 2007
ISBN	90647624229789064762420
URL	http://books.google.com.hk/books?id=gdh_NAAACAAJ&hl=&source=gbs_api

註釋General report (by Joanna Wheeler) and branch reports on the conflicts in the attribution of income to a person, one of the topics of the 61st congress of the International Fiscal Association in Kyoto, 2007. The attribution of income to a person is fundamental to the operation of modern tax systems, yet it is an issue that has seldom been studied as a topic in its own right. This report aims to fill that gap and put the topic on the international agenda and set it out in a conceptual frame.