Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
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Tax Law Design and Drafting (Hardcover)
Loot Price: R7,142
Discovery Miles 71 420
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Tax Law Design and Drafting (Hardcover)
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This text examines the development of tax legislation from a
comparative law perspective. 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 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 should 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.
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