Business taxation

Front Cover
Nelson, Oct 6, 1972 - Business & Economics - 328 pages
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Contents

Historical Development
12
Tax Planning in Business
13
sectors
26
proportional and regressive taxes 33 3 4 Defining the tax base 38 3 5 Eco
49
The Definition of Income and Gains
93
accounting profit 108 7 4 Reliefs for capital expenditure 720 7 5 Capital
128
Company Taxation in the
151
Some International Comparisons
178
Taxes on Labour and Miscellaneous Taxes
206
Business Organization
232
wastage of leases
261
Trading Contracts
278
Contracts of Employment
298
Tax Legislation
301
Future Developments
311
Copyright

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