Is God a Cubs Fan? by Arnold B Kanter
This work makes a comparative study of the tax treatment of family units in eight European jurisdictions. Presented by a panel of leading tax law specialists, these descriptive and analytical articles focus in particular on: income taxinheritance and gift taxproperty taxsocial security Issues examined in this context include: the definition of family' for tax purposes and the tax treatment of non-married couplesthe relationship between constitutional principles such as protection of the family, ability to pay and non-discriminationthe concept of income for tax purposes and the treatment of living expenseschild tax allowancesseparate, splitting or quotient systemsthe relationship between tax and welfare systems The book aims to stimulate discussion of the influence of EC Treaty provisions on national tax regulations, to show how the lack of harmonisation between EU member states may affect the economic and legal position of individuals, and to identify common principles where harmonisation of family taxation may be considered. The papers are the result of a conference organised by the Academic Committee of European Tax Law, which took place in Alicante, Spain, in March 1998.| SKU | Unavailable |
| ISBN 13 | 9780967641508 |
| ISBN 10 | 0967641500 |
| Title | Is God a Cubs Fan? |
| Author | Sergio Romero |
| Condition | Unavailable |
| Binding Type | Paperback |
| Publisher | Jrc Press |
| Number of pages | 112 |
| Cover note | Book picture is for illustrative purposes only, actual binding, cover or edition may vary. |
| Note | Unavailable |