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[null,"1.","Record Nr.",null,"UNINA990000032310403321"]
[null,null,"Autore",null,"Planat, P."]
[null,null,"Titolo",null,"Recherches sur la theorie des ciments armes / P. Planat"]
[null,null,"Pubbl/distr/stampa",null,"Paris : Librairie de la costruction moderne, s.d."]
[null,null,"Descrizione fisica",null,"V, 226 p. : ill. ; 25 cm"]
[null,null,"Disciplina",null,"620.13"]
[null,null,"Locazione",null,"FINBC"]
[null,null,"Collocazione",null,"13 D 25 21"]
[null,null,"Lingua di pubblicazione",null,"Italiano"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,"2.","Record Nr.",null,"UNINA9910454730403321"]
[null,null,"Autore",null,"Fisher Richard D. <1959->"]
[null,null,"Titolo",null,"China's military modernization [[electronic resource] ] : building for regional and global reach / / Richard D. Fisher Jr. ; foreword by Arthur Waldron"]
[null,null,"Pubbl/distr/stampa",null,"Westport, Conn., : Praeger Security International, 2008"]
[null,null,"ISBN",null,"1-282-41607-3"]
[{"$nulls":4},"9786612416071"]
[{"$nulls":4},"1-56720-761-8"]
[null,null,"Descrizione fisica",null,"1 online resource (344 p.)"]
[null,null,"Disciplina",null,"355.30951"]
[null,null,"Soggetti",null,"National security - China - Evaluation"]
[{"$nulls":4},"Electronic books."]
[{"$nulls":4},"China Armed Forces"]
[{"$nulls":4},"China Armed Forces Weapons systems"]
[{"$nulls":4},"China Military policy"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"Contents; Foreword; Preface; Acknowledgments; CHAPTER 1 China's Strategic Challenge; CHAPTER 2 The Party Army: Pillar of China's Government; CHAPTER 3 Foreign Security Policy; CHAPTER 4 China's Military Transformation; CHAPTER 5 Military-Technical Sector Transformation; CHAPTER 6 Building for Local War Dominance; CHAPTER 7 Building for Future Power Projection; CHAPTER 8 How the CCP-PLA Challenges America and Its Allies; Notes; Index"]
[null,null,null,"Sommario/riassunto","This volume examines the transformation of China's military over the past 15 years while projecting out to the next decade how China may act politically and militarily to defend its interests out into the next decade."]
[null,"3.","Record Nr.",null,"UNINA9910453645603321"]
[null,null,"Autore",null,"Avi-Yonah Reuven S (Reuven Shlomo), <1957->"]
[null,null,"Titolo",null,"Global perspectives on income taxation law / / Reuven Avi-Yonah, Nicola Sartori, Omri Marian ; authors"]
[null,null,"Pubbl/distr/stampa",null,"Oxford, [England] ; ; New York, [New York] : , : Oxford University Press, , 2011"]
[{"$nulls":4},"©2011"]
[null,null,"ISBN",null,"0-19-971745-1"]
[null,null,"Descrizione fisica",null,"1 online resource (202 p.)"]
[null,null,"Collana",null,"Global Perspectives Series"]
[null,null,"Disciplina",null,"343.05/2"]
[null,null,"Soggetti",null,"Income tax - Law and legislation"]
[{"$nulls":4},"Electronic books."]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"\"\"Contents\"\"; \"\"Preface\"\"; \"\"Foreword\"\"; \"\"Introduction\"\"; \"\"1. Some Theoretical Aspects of â€œComparative Taxationâ€?\"\"; \"\"I. What is comparative taxation?\"\"; \"\"II. Some possible approaches to the study of comparative tax law\"\"; \"\"A. The functional approach to comparative tax studies\"\"; \"\"B. Comparative tax law as a study of cultural differences\"\"; \"\"C. The critical approach to comparative tax studies\"\"; \"\"D. Comparative tax study as an exercise in economic analysis\"\"; \"\"E. What to expect next\"\"; \"\"2. Taxable Income\"\""]
[{"$nulls":4},"\"\"I. Taxable income definition: global vs. schedular and source vs. accretion\"\"\"\"II. Taxation of fringe benefits\"\"; \"\"III. Imputed income from owner-occupied housing\"\"; \"\"IV. Windfalls\"\"; \"\"V. Damage awards\"\"; \"\"A. Taxation of damage awards\"\"; \"\"B. Which â€œdamagesâ€? receive favorable treatment? physical? mental? reputation?\"\"; \"\"VI. Cancellation of indebtedness\"\"; \"\"A. Inclusion of debt relief in gross income\"\"; \"\"B. Exceptions to inclusion\"\"; \"\"VII. Gifts and bequests\"\"; \"\"A. Personal gifts and bequests\"\"; \"\"B. Commercial gifts\"\"; \"\"VIII. The realization requirement\"\"; \"\"3. Deductions\"\""]
[{"$nulls":4},"\"\"I. Business expenses\"\"\"\"A. Commuting, clothing, and other nondeductible expenses\"\"; \"\"B. Child care costs\"\"; \"\"C. Travel and entertainment\"\"; \"\"D. Capital expenditures\"\"; \"\"E. Depreciation\"\"; \"\"F. Business interest\"\"; \"\"G. Losses\"\"; \"\"II. Personal expenses\"\"; \"\"A. Apportionment of personal/business expenses\"\"; \"\"B. Medical expenses\"\"; \"\"C. Charitable contributions\"\"; \"\"D. Home mortgage and other personal interest\"\"; \"\"4. The Taxpaying Unit\"\"; \"\"I. Introduction\"\"; "]
[{"$nulls":4},"\"\"II. The basic issue and the two main models: how should we define taxable units? individual vs. family taxation\"\""]
[{"$nulls":4},"\"\"A. Concrete examples of countries adopting the individual model\"\"\"\"B. Concrete examples of countries adopting hybrid solutions\"\"; \"\"C. Concrete example of a country adopting the family model\"\"; \"\"III. Anti-assignment of income rules\"\"; \"\"A. The reason for anti-assignment of income rules\"\"; \"\"B. The solutions adopted by some industrialized countries: examples\"\"; \"\"5. Tax Accounting\"\"; \"\"I. The taxable period and the accounting period: general definitions\"\"; \"\"A. Definitions, main issues, and possible solutions\"\"; \"\"B. The solutions adopted by some countries: examples\"\""]
[{"$nulls":4},"\"\"II. Cash model versus accrual model\"\"\"\"A. The accounting methods: cash versus accrual\"\"; \"\"B. The solutions adopted by some countries: examples\"\"; \"\"III. Net operating losses\"\"; \"\"A. Main issue and possible solutions\"\"; \"\"B. The solutions adopted by some countries: examples\"\"; \"\"6. Taxation of Capital Gains and Losses\"\"; \"\"I. General definitions: capital gain and losses, realization, basis\"\"; \"\"A. Definition of capital gain or loss\"\"; \"\"B. The concept of realization and recognition\"\"; \"\"C. The concepts of â€œbasisâ€? (or fiscal value) and â€œamount realizedâ€?\"\""]
[{"$nulls":4},"\"\"II. Nonrecognition transaction and exemption transactions\"\""]