ISBN: | 9781784716011 |
编目源: | BTCTA BTCTA YDX BDX CDX UV0 OCLCF IAC DLC |
题名: | Capital gains taxation : a comparative analysis of key issues / edited by Michael Littlewood, Faculty of Law, University of Auckland, New Zealand [and] Craig Elliffe, Faculty of Law, University of Auckland, New Zealand. |
索书号: | D912.2/L779E |
载体形态: | xxxv, 411 pages ; 25 cm |
书目附注: | Includes bibliographical references and index. |
格式化内容附注: | Capital gains taxes -- a comparative survey / Michael Littlewood -- The impact of economic theory on capital gains tax reform proposals / David White -- International aspects of capital gains taxation / Craig Elliffe -- Australia / Ann O'Connell -- Canada / David G. Duff -- China / Yan Xu -- India / D.P. Sengupta -- The Netherlands / Eric C.C.M. Kemmeren -- New Zealand / Shelley Griffiths -- South Africa / Jennifer Roeleveld -- The United Kingdom / Philip Baker QC and Mark Bowler-Smith -- The United States / Reuven S. Avi-Yonah and Dmitry Zelik. |