Tax Law Design and Drafting, Volume 2

Series:: Books
Author(s):: Victor Thuronyi
Publisher:: INTERNATIONAL MONETARY FUND
Published Date:: June 1998
DOI:: http://dx.doi.org/10.5089/9781557756336.071
ISBN:: 9781557756336
Page:: 731

A comprehensive guide to income tax legislation, this book is the second of two volumes dealing with tax legislation from a comparative law perspective. Distilled from the IMF Legal Department's extensive experience, the book covers a wide range of issues in both domestic and international taxation. It also includes the most extensive bibliography currently available of the national tax laws of IMF member countries.

Tax Law Design and Drafting, Volume 2

Front Matter

14 Individual Income Tax
15 The Pay-As-You-Earn Tax on Wages
16 Taxation of Income from Business and Investment
17 Depreciation, Amortization, and Depletion
18 International Aspects of Income Tax
19 Taxation of Enterprises and Their Owners
20 Taxation of Corporate Reorganizations
21 Fiscal Transparency
22 Taxation of Investment Funds
23 Income Tax Incentives for Investment

Back Matter

20 Taxation of Corporate Reorganizations

Author(s):: Victor Thuronyi
Published Date:: June 1998

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Author(s): Frans Vanistendael

Tax Law Design and Drafting, Volume 2

20 Taxation of Corporate Reorganizations

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