IFA

The Taxation of Employee Fringe Benefits

By:

International Fiscal Association (Ifa)

Format:

Hardback

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Description

This is a study of the income tax treatment of fringe benefits. In the first half, a review is given of the theories underlying different fringe benefit income tax rules and the conceptual rules that arise with respect to particular types of benefits. In the second part, a look is taken at the actual rules governing the tax treatment of fringe benefits in the following selected jurisdictions: Argentina, Australia, Austria, Belgium, Brunei, Canada, Denmark, France, Germany, Hong Kong, India, Ireland, Japan, Korea, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Pakistan, Paraguay, Singapore, Spain, Switzerland, and the United Kingdom.

Release date Australia

September 1st, 1995

Author

International Fiscal Association (Ifa)

Audiences

Postgraduate, Research & Scholarly
Professional & Vocational

Pages

224

Dimensions

234x230x12

ISBN-13

9789041100634

Product ID

3879802

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