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The Resource Comparative tax law

Comparative tax law

Label
Comparative tax law
Title
Comparative tax law
Creator
Subject
Language
eng
Summary
Provides an introduction to the study of comparative tax law. The coverage is on many countries and types of taxes, as well as the general legal framework for tax law and tax procedure. Emphasis is on the income tax and, to a lesser extent, value added tax. Focus is on underlying structural differences in legal systems, including constitutional issues, judicial interpretation of tax laws, judicial and legislative anti-avoidance doctrines, different approaches to defining income, alternative systems for taxing corporations and shareholders, and problem areas in the VAT (including international services and e-commerce)
http://bibfra.me/vocab/lite/collectionName
Comparative tax law
http://library.link/vocab/creatorName
Thuronyi, V
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • anti-avoidance
  • tax authorities
  • procedural tax law
  • income tax
  • VAT
Label
Comparative tax law
Instantiates
Publication
Contents
Includes bibliography and index
Extent
xix, 373 p.
Isbn
9789041199232
Label
Comparative tax law
Publication
Contents
Includes bibliography and index
Extent
xix, 373 p.
Isbn
9789041199232

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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