返回Google圖書搜尋

Taxation of Foreign and National Enterprises

其他書名	Methods of allocating taxable income ; by Mitchell B. Carroll
出版	League of Nations, 1933
URL	http://books.google.com.hk/books?id=tqoizwEACAAJ&hl=&source=gbs_api

註釋This fourth volume, of a serie of five, of the Fiscal Committee forms the conclusion of a long enquiry into the taxation of foreign and national enterprises in thirty-five countries. This report is based both on the information contained in the reports on the tax law of the different countries, published in the previous volumes of this collection. The first eleven chapters constitute a digest of the present legislation, jursiprudence and practice of the States covered by the enquiry, with regard to the allocation of apportionment of the income of enterprises operating in several countries. In the twelfth and last chapter, the author sets forth the practical conclusions resulting from this general survey.