The Resource The confluence of tax law, administrative law and public policy

The confluence of tax law, administrative law and public policy

Label
The confluence of tax law, administrative law and public policy
Title
The confluence of tax law, administrative law and public policy
Creator
Subject
Language
eng
Summary
In this article the author addresses the confluence of tax law and administrative law with respect to the duty to provide reasons. He further delves into the intricacies of the general sales tax (GST) regime in Belize and the public policy considerations which undergird it. The case of reference is UC Trading Company (2021). In the author’s view, this case is of great import to Caribbean businesses and tax administrators alike as it clarifies such fundamental legal principles as the duty to give reasons and the right to claim input GST credits. The case will certainly influence future interactions between businesses in Belize and the GST Department, particularly in the realm of tax assessment
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 33 (2022), no. 4 ; p. 175-179
http://library.link/vocab/creatorName
Morrison, J.A.B
Geographic coverage
  • North America
  • Central America
Language note
English
http://library.link/vocab/subjectName
  • tax law
  • administrative law
  • GST
  • case law
Label
The confluence of tax law, administrative law and public policy
Instantiates
Publication
Label
The confluence of tax law, administrative law and public policy
Publication

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