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Title 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]
©1995

Copies

Location Call no. Vol. Availability
 MELB  KM 335 Ifa/Iff  18b/1993  AVAILABLE
Description xiii, 206 pages ; 21 cm
Series IFA congress seminar series ; 18b
IFA congress seminar series ; 18b
Contents 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
Analysis Fringe benefits tax
Income tax
International comparisons
Legislation
Overseas item
Subject Employee fringe benefits -- Taxation -- Congresses.
Employee fringe benefits -- Taxation -- Law and legislation -- Congresses.
Employee fringe benefits -- Taxation -- Law and legislation.
Taxation -- Congresses.
Genre/Form Conference papers and proceedings.
Author International Fiscal Association. Congress (47th : 1993 : Florence, Italy)
LC no. 96121447
ISBN 9041100636