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dc.contributor.authorMitskevich, Alina Yurievna
dc.date.accessioned2014-03-03T21:25:26Z
dc.date.available2014-03-03T21:25:26Z
dc.date.issued2004-08
dc.identifier.othermitskevich_alina_y_200408_llm
dc.identifier.urihttp://purl.galileo.usg.edu/uga_etd/mitskevich_alina_y_200408_llm
dc.identifier.urihttp://hdl.handle.net/10724/21911
dc.description.abstractThis thesis compares federal income tax imposed on corporations in two different tax systems: U.S. and Russian. Russian joint stock companies and U.S. C corporations are viewed as subjects of the federal income tax. The thesis analyzes and compares such elements of corporate federal income tax as taxpayers, tax base, rates. The focus of the paper is to find in the U.S. tax system advantages which may be successfully adopted by Russia.
dc.languageeng
dc.publisheruga
dc.rightspublic
dc.subjectFederal Income Tax
dc.subjectC Corporation
dc.subjectRussian Joint Stock Company
dc.subjectThe Tax Code of the Russian Federation
dc.titleComparative analysis of federal income tax imposed on U.S. C corporations and Russian joint stock companies
dc.typeThesis
dc.description.degreeLLM
dc.description.departmentLaw
dc.description.majorLaw
dc.description.advisorWalter Hellerstein
dc.description.committeeWalter Hellerstein
dc.description.committeeCAMILLA E. WATSON


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