株式会社極東書店トップ商品一覧State and Local Taxation : Cases and Materials. 10th ed.

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State and Local Taxation

State and Local Taxation : Cases and Materials. 10th ed. 州と地方税-判例と資料 第10版

・ISBN 978-0-314-28698-7 hard

お気に入り
著者・編者Hellerstein, Walter / Stark, K. J. / Swain, J. A. et al.,
シリーズAmerican Casebook Series
出版社(West, US)
出版年月2014
ページ数1100 pp.
言語ENG
ニュース番号<619-847>

解説

More student friendly than ever, the Tenth Edition provides more student guidance and roadmapping than previous editions. It covers constitutional structure first (jurisdiction to tax, Commerce Clause, intergovernmental immunities, etc.) and specific taxes second (i.e., property taxes, corporate and personal income taxes, and sales taxes). Additionally, it includes new and extended coverage of developments in the state taxation of electronic commerce, including jurisdiction to tax remote sellers and the sales and income tax treatment of digital products and cloud computing. A brief introduction to value-added taxes (VATs) has also been added.