Fringe Benefits in Context is a study of the income tax treatment of fringe benefits. It is divided into two parts. In the first half, a review is given of the theories underlying different fringe benefit income tax rules and the conceptual rules that arise with respect to particular types of benefits. In the second part, a look is taken at the actual rules governing the tax treatment of fringe benefits in the following selected jurisdictions: Argentina, Australia, Austria, Belgium, Brunei, Canada, Denmark, France, Germany, Hong Kong, India, Ireland, Japan, Korea, Luxembourg, Mexico,...

What will happen to the tax system as we know it in the 21st Century? Other symposiums have examined already-existing trends and have looked at development in the near future. But unlike the others, the Jubilee Symposium organised by the IFA to mark its 50th IFA Congress took a uniquely long-term look at tax system development. This book comprises the symposium outline, the two key-note papers, and the main points of the panel discussion, including the chairperson s introductions to the different segments of the discussions. The discussion focuses on several key questions: What new problems...

The interaction between accounting, company law, and taxation is a key issue in corporate regulation. These three areas have differing kinds of regulations with different objectives and varied techniques of regulation and interpretation. Moreover, views on all of these factors vary from country to country. How these fields interact has significant ramifications. It affects the future development of both accounting regulation and tax law and raises the possibility of international double taxation. These potential effects suggest the need not only for better analysis in this area but also for a...