Comparative Income Tax Deferral of the United States and Japan
Edition: 1 edition
Publisher: Springer
Published: August 7, 2000
Language: eng
Format: Hardcover
Number of pages: 224
ISBN-13: 9789041197719
Subjects: Financial, taxation, commercial, industrial law; Legal Reference / Law Profession; Comparative Law; Tax Law; Law; United States; USA; Military; Business & Economics / Public Finance; General; Taxation; Deferred compensation; Japan; Law and legislation
First sentence: One of the leading tax professors in the United States, William Andrews, wrote a number of years ago that "Deferral of gain is not as serious as outright exemption, but it is the next best thing, as sophisticated taxpayers and their counsel are now well aware."