The taxation of employee fringe benefits : a report based on the proceedings of a seminar held in Florence, Italy, in 1993 during the 47th Congress of the International Fiscal Association
Published
The Hague ; Boston : Kluwer Law International ; Norwell, MA : Sold and distributed in the U.S.A. by Kluwer Academic Publishers, [1995]
Ch. 1. Fringe Benefits in Context -- Ch. 2. Common Law and Civil Law Principles -- Ch. 3. Mechanisms for the Collection of Tax on Employees' Fringe Benefits -- Ch. 4. Gifts versus Remuneration and Benefits to Third Parties -- Ch. 5. Benefits versus Business Expenses and Special Categories of Exemptions -- Ch. 6. Valuation -- Ch. 7. International Aspects of Fringe Benefits Taxation -- Country Survey. Analysis of Selected Fringe Benefits Rules