Descriptive Notes And Contents List
As
income tax rates rose in the 70s and 80s, fringe
benefits became a fiscal battleground on which
finance directors and tax inspectors fought
out an increasingly complex game of hide and
seek. The tax inspectors have largely won, but
there remain ways in which remuneration can
be increased tax-effectively through the provision
of fringe benefits. This report analyses the
situation in five of the main English-speaking
economies.
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