Taxation of foreign and national enterprises.
Contributors: Carroll, Mitchell Benedict, 1898-; Jones, Ralph C. 1897-
Series: League of nations. Series of publications. II. Economic and financial
Publisher: League of nations
Published: 1932
Place of publication: Geneva
Language: eng
Subjects: Taxation.
Notes: Includes bibliographies.
Study conducted by a subcommittee of the Fiscal committee, under the direction of Mitchell B. Carroll. cf. Pref., v. 1.
Vols. I-III have subtitle: Studies of the tax systems and the methods of allocation of the profits of enterprises operating in more than one country.
Issued with the following document numbers: vol. 1: C.73.M.38.1932.II.A.   vols.2-5: C.425.M.217.l933.II.A:C.425(a).-(c).M217(a).-(c).1933.II.A.
Table of contents: title: [I] France, Germany, Spain, the United Kingdom and the United States of America.; title: II. Austria, Belgium, Czechoslovakia, Free City of Danzig, Greece, Hungary, Italy, Latvia, Luxemburg, Netherlands, Roumania and Switzerland.; title: III. British India, Canada, Japan, Mexico, Netherlands East Indies, Union of South Africa, states of Massachusetts, of New York and of Wisconsin.; title: IV. Methods of allocating taxable income, by Mitchell B. Carroll.; title: V. Allocation accountaing for the taxable income of industrial enterprises, by Ralph C. Jones.