The objective of the authors and publishers of Silke: SA Income Tax is to provide a book that simplifies the understanding and application of tax legislation in a South African context for both students and general practitioners.

This volume presents the lectures and discussions held at the conference of the "Vereinigung der deutschen Staatsrechtslehrer" (the association of german professors for public law), October 1st - Ocober 3rd, 2003, Hamburg.

Volume 2 seizes upon central, typical and significant topics and problems and discusses them in an academic manner. The release of this volume marks the 60-year anniversary of the establishment of the Federal Constitutional Court in September 1951.

This book, first published in 1988, argues that a close inspection of the development of Hanafite law in the Mamluk and Ottoman periods reveals changes in legal doctrine which were not restricted to civil transactions but also concerned the public law. It focuses in particular on the interrelated areas of property, rent and taxation of arable lands, arguing that changes in the relationship between tax and rent led to a redefinition of the concept of landed property, a concept at the very heart of the Islamic legal system. This title will be of particular interest to students of Islamic history.

Published annually, this invaluable compendium incorporates all promulgated and proposed amendments as published in the 2017 Amendment Bills, aided by Juta's prelex and pendlex, as at 1 January 2018. A useful digest of tax cases from 2007 to 2017 is also included. Furthermore, the Quick Finder Tools section allows readers to easily navigate content within the different tax Acts. Related supplementary material such as Regulations, Notices, Interpretation Notes, Practice Notes and Binding Rulings have been incorporated in Volume 2.

This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country's tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.

The Rating and Council Tax Pocket Book is a concise, practical guide to the legal and practical issues surrounding non-domestic rates and council tax. An essential tool for busy tax collection practitioners in local authorities and private practice, it will also be suitable for a range of non-specialist property professionals who may have to deal with rates and council tax matters as part of their practice. This handy pocket guide is accessible to specialist and non-specialist alike, covering everything from key concepts through to liability, exemptions, procedure and completion notices. The book encompasses both English and Welsh law, and includes all the relevant statutory provisions. With detailed discussion of key cases, this is a book that no one with an interest in rating and council tax should be without.