| ชื่อเรื่อง | : | Taxing times : getting taxation of termination payments right |
| นักวิจัย | : | Butler, Jennifer. |
| คำค้น | : | Severance pay , Severance tax , Employees , Wealth. , Pure basic research. , 940108 Distribution of Income and Wealth. , 940109 Employment Services. , 180125 Taxation Law. , 159999 Commerce, Management, Tourism and Services not elsewhere classified. , Termination payments -- Taxation -- Employment termination payments |
| หน่วยงาน | : | Central Queensland University, Australia |
| ผู้ร่วมงาน | : | - |
| ปีพิมพ์ | : | 2552 |
| อ้างอิง | : | http://hdl.cqu.edu.au/10018/41406 , cqu:5234 |
| ที่มา | : | Butler, J 2009, 'Taxing times: getting taxation of termination payments right', Queensland Lawyer, vol. 29, no. 5, pp.253-261. |
| ความเชี่ยวชาญ | : | - |
| ความสัมพันธ์ | : | Queensland lawyer. Sydney, Australia. : Thomson Reuters,2009. Vol. 29, issue 5 (April 2009), p. 253-261 9 pages Refereed 0312-1658 , ACQUIRE [electronic resource] : Central Queensland University Institutional Repository. |
| ขอบเขตของเนื้อหา | : | - |
| บทคัดย่อ/คำอธิบาย | : | Where a lump sum is paid on termination of employment there are a number of tax consequences that may arise. The tax treatment of a lump sum will depend on the circumstances surrounding the payment and what the payment refers to. In some circumstances a lump sum will give rise to tax treatment that is concessional in nature while in other circumstances the tax treatment of the lump sum will be more in the nature of a penalty. This paper discusses the circumstances in which a lump sum may arise and explores the nature of the tax treatment that applies in each circumstance from the perspective of both the employee and the employer. |
| บรรณานุกรม | : |
Butler, Jennifer. . (2552). Taxing times : getting taxation of termination payments right.
กรุงเทพมหานคร : Central Queensland University, Australia. Butler, Jennifer. . 2552. "Taxing times : getting taxation of termination payments right".
กรุงเทพมหานคร : Central Queensland University, Australia. Butler, Jennifer. . "Taxing times : getting taxation of termination payments right."
กรุงเทพมหานคร : Central Queensland University, Australia, 2552. Print. Butler, Jennifer. . Taxing times : getting taxation of termination payments right. กรุงเทพมหานคร : Central Queensland University, Australia; 2552.
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