Comparative tax law

Resource Information

The work Comparative tax law represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Comparative tax law

Creator

• Thuronyi, V
• Brooks, K
• Kolozs, B
• Comparative tax law

Subject

• corporate income tax
• tax authorities
• investment income
• anti-avoidance
• tax law
• procedural tax law
• GAAR
• income tax
• VAT
• legality principle
• history of taxation

Language

eng

Summary

The book focuses on the basic issues in tax law in different jurisdictions all over the world. It covers the following subjects: general anti-avoidance rules; tax administration and procedures; history and concept of income tax; statutory interpretation; inflation adjustment rules and the allowance for corporate equity; value added tax systems; the basic concepts such as tax, capital gain, tax avoidance, partnership; corporate-shareholder tax systems; the relationship between tax and financial accounting; taxation of investment income; tax authorities' ability to obtain and process information about taxpayers; and systems of appeals from tax assessments

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction