Tax law design and drafting
This book examines the development of tax legislation from a comparative law perspective, An area in which very little of a general nature has previously been written. Based on the experience of the IMF Legal Department in assisting many developing and transition countries to draft tax legislation, it comprises contributions by tax experts from around the world. This useful guide aims to identify the legal issues that arise in the drafting of tax laws and to examine the various solutions which have been devised in national legislation. A comparative tax law bibliography and a bibliography of the national tax laws of IMF member countries are included in appendix. Its practical nature And The general scope of its discussion will make it a valuable tool not only for officials in developing and transition countries and their advisors, but also for students, academics and practitioners with an interest in comparative tax law. A two-volume paperback edition of this work was published by the IMF in 1996 and 1998.
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adjustment allowed amount apply approach assessment assets tax avoid basis benefits CGI art civil Code Conseil d'Etat contribution liability countries courts debt deduction definition determining discussion drafting earnings economic effect employee entities European Union example exempt fiscal funds gift tax immovable property important imposed income tax individual inflation infra sec inheritance tax input tax interest Internal Revenue Service issues jurisdiction land legal persons levied ment method OECD payment penalties percent practice presumptive principle problems profession registered regulations revenue rules sanctions scheme scope self-employed social security specific statute supra note tax administration tax advice tax advisors tax authorities tax base tax law tax legislation tax liability tax purposes tax system taxable person taxation taxpayer tion transactions United Kingdom USA IRC valuation value-added tax wealth tax wealth transfer taxes