Back Matter
Author:
Victor T Thuronyi
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Language:
English
Keywords:
BOOK; excise; tax authorities; tax; income tax
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Abstract

Country and Regional Abbreviations

Table of Tax Laws Cited

Country and Regional Abbreviations

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Tax Laws

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Note: Tax Laws of the World (Foreign Tax Law Publishers) is abbreviated as TLW. Tax Notes International is abbreviated as TNI. Laws cited are not necessarily those currently in force at time of publication.

Biographical Sketches

EDITOR

Victor Thuronyi received his undergraduate degree in economics from Cambridge University and his law degree from Harvard Law School. He has practiced tax law, served in the Office of Tax Policy of the U.S. Treasury Department in 1983-86, and was thereafter associate professor of law at SUNY-Buffalo Law School until joining the Legal Department of the IMF in 1991. Mr. Thuronyi, who currently serves as Senior Counsel (Taxation) of the Fund, has participated in many staff missions involving legislative drafting and advice on taxation laws of member countries of the Fund. He is the author of several articles on taxation and a coauthor of The Taxation of Income from Business and Capital in Colombia (Duke University Press, 1990).

AUTHORS OF CHAPTERS

Lee Burns has degrees in law and commerce from the University of New South Wales and a master of laws from the University of Sydney. Mr. Burns is a senior lecturer in the faculty of law, University of Sydney, where he teaches taxation law in both undergraduate and postgraduate programs. He has acted as consultant to the Legal Department of the IMF and to the Australian Taxation Office, and has taught in OECD-sponsored courses in Moscow. He is a coauthor of Australian Taxation Law (into its sixth edition) and the author of Controlled Foreign Companies: Taxation of Foreign Source Income.

Sijbren Cnossen is a professor in the economics faculty of Erasmus University, Rotterdam, where he teaches public finance and tax law. Prior to his appointment in 1977, he was a staff member of the IMF. Dr. Cnossen is the author or editor of several books and has written numerous articles on tax policy. He has lectured widely at foreign universities and research institutes and has advised many governments on the design of their tax systems. Dr. Cnossen is editor of International Tax and Public Finance as well as De Economist. He is also a concurrent judge on the Dutch tax court.

Graeme Cooper is an associate professor of law at the University of Sydney, where he specializes in taxation law and policy. He is currently on leave from the university to work in the Fiscal Affairs Division of OECD, Paris, in the Unit for Cooperation with Economies in Transition and Non-Member Countries. His work with OECD involves providing advice and training to officials from the governments of emerging market economies in Eastern Europe and Central Asia. He has also worked as a consultant to the IMF and as a member of various advisory committees to the Australian Government and the Australian Taxation Office. He has studied and taught at universities in Australia and the United States and is the author of several books on taxation as well as many articles in Australian and international journals.

Alexander Easson is a professor of law at Queen’s University, Kingston, Ontario, Canada. He studied at Oxford University and the London School of Economics, practiced tax law for some years in London, and taught at the University of Southampton, before moving to Canada in 1976. Mr. Easson has been a visiting professor at universities in Australia, China, Germany, and Italy. He has participated in Fund missions to countries in Africa and has worked as a consultant with the OECD in Central and Eastern Europe. He is the author of several articles and books on taxation, the most recent being Taxation in the European Community (Athlone Press, 1993).

Richard Gordon has been an advisor to the Legal Department of the IMF since 1995. After graduating from Yale University and Harvard Law School, he practiced law at the firm of Dewey Ballantine and taught at the School of Oriental and African Studies at the University of London. In 1990, he became deputy director of the Harvard International Tax Program and an associate at the Harvard Institute for International Development, and in 1991 became lecturer in law at the Harvard Law School. Mr. Gordon has participated in many tax and economic reform projects in developing and transition countries and is the author of a number of articles on taxation and on law and development. He is one of the world’s finest practitioners of Punjabi cooking.

David Holland received a master’s in science in mathematical economics and econometrics from the London School of Economics. After teaching there and at Dalhousie University, he joined the Ministry of Finance in the Canadian Government, where during the course of a career spanning 17 years he held a variety of senior policy positions, including Director of Business Taxation and General Director of the Tax Policy Branch. In these positions, he was intensively involved in the reform of the Canadian tax system. In 1993, he joined the OECD’s Unit for Cooperation with the Economies in Transition and Other Non-Member Countries, which he currently directs.

Rick Krever holds a law degree from Osgoode Hall Law School and a master’s in law from Harvard Law School. Formerly a reader at Monash University, Professor Krever was appointed to a chair at Deakin Univetsity in 1993, where he teaches in the school of law and acts as director of the university’s Taxation Law and Policy Research Institute. Professor Krever served as a visiting consultant to the IMF in 1994 and has participated in Fund missions providing taxation law drafting advice to a number of member countries. He has also acted as a consultant to the treasuries of Australia and New Zealand and is currently a member of a consultative committee advising the Australian Government on the redrafting of that country’s income tax legislation. Professor Krever’s published works include a taxation law casebook, Income Taxation Commentary and Materials, of which he is a coauthor (Law Book Company, 1989 and 1993) and a taxation law and policy text, Australian Taxation: Principles and Practice, of which he is the editor and a contributor (Longman, 1987).

Rebecca S. Rudnick received her undergraduate degree in economics and English from Willamette University, her law degree from the University of Texas School of Law, and a master’s degree in tax law from New York University School of Law. She has practiced tax law in New York City, served as special counsel to the New York State Legislative Tax Study Commission and as professor-in-residence in the Office of Chief Counsel of the U.S. Internal Revenue Service, and has taught tax law at a number of U.S. law schools since 1985. Professor Rudnick, who is currently visiting at the University of Pennsylvania Law School, has participated in legislative drafting and advising on developing and transition economy tax laws for the IMF Legal Department. She is the author of several articles on taxation and is active in many tax organizations. During the academic year 1996-97, she will be visiting professor of law at Seattle University School of Law.

Ben J.M. Terra studied international law at the University of Amsterdam and (indirect) taxation at the University of Leyden. He has written a thesis on VAT on cross-border transactions. Professor Terra was a head of postgraduate training in VAT, customs, and excises at the Ministry of Finance in The Hague; professor of law at the University of Leyden; and visiting professor at the University of Florida in Gainesville and the University of Sydney in Australia. He is a professor of law at the University of Amsterdam, a partner at Moret Ernst & Young Tax Advisers in Amsterdam, cochairman of the E&Y European VAT group, and editor-in-chief of the International VAT Monitor and a biweekly indirect taxation magazine in the Netherlands. He has published numerous articles and books on indirect taxation, including A Guide to the European VAT Directives (Terra/Kajus, IBFD, a five-volume loose-leaf publication updated quarterly) and A Guide to the Community Customs Law (Kluwer, 1995).

Koenraad van der Heeden received his undergraduate degree in economics and his Ph.D. (in 1973) from Erasmus University, Rotterdam, and taught fiscal economics for several years at this univetsity. Mr. van der Heeden worked until 1991 at the Dutch Ministry of Finance, where he was in charge of the tax policy and international fiscal affairs departments. In 1991, he joined the Fiscal Affairs Department of the IMF and has provided technical assistance in tax policy and tax administration to numerous countries.

Frans Vanistendael studied law and economics at K.U. Leuven in Belgium and received a master’s in law from Yale. He is a professor of taxation at K.U. Leuven and a member of the Brussels bar. He was Royal Commissioner of Tax Reform in Belgium (1987-88) and a member of the Ruding Committee on European Tax Harmonization (1991-92). Mr. Vanistendael has participated in Fund missions to Eastern European countries and China and has worked as a consultant in tax administration with the OECD.

Richard Vann is a professor of law at the University of Sydney, where he has taught for 20 years mainly in international and corporate taxation. From March 1990 to February 1991, he worked as Counsel (Taxation) in the Legal Department of the IMF, drafting tax laws for developing and transition countries. From September 1992 to January 1995, he was head of Central and Eastern Europe and NIS Programme, Fiscal Affairs Division, OECD, where he ran a technical assistance program for countries in this region. He currently acts as a consultant to the IMF, the OECD, the Australian Taxation Office, and Greenwoods & Freehills, Taxation Consultants, Sydney. He is a member of the Global Law Faculty of New York University. Professor Vann is editor of Australian Tax Forum and a governor of the Australian Tax Research Foundation. He has previously served on the Taxation Committee of the Law Council of Australia and the N.S.W. State Council of the Taxation Institute of Australia. He has edited and published several books on taxation, including Company Tax Reform, Income Taxation Commentary and Materials, Trans-Tasman Taxation of Equity Finance, and Measuring Income Under Inflation. Over the years he has published many articles in all areas of taxation.

David Williams holds a master’s degree in law and a doctorate in philosophy from the University of Bristol. He is a solicitor of the Supreme Court of England and Wales and an associate of the Chartered Institute of Taxation. He holds the professorship in tax law at the Centre for Commercial Law Studies, Queen Mary and Westfield College, University of London. Mr. Williams has been involved in international taxation for over a decade as an academic and in working for the IMF, the OECD, the EU, and governments. His publications include Trends in International Taxation (1991), The National Insurance Contributions Handbook (loose- leaf), and a range of other books and articles for both professional and popular readerships.

Joan Youngman received her undergraduate degree in social studies from Harvard University and her law degree from Harvard Law School. She has practiced tax law with the Boston firm of Hale and Dorr and served as a research associate at the Harvard Law School International Tax Program, where she is currently a research fellow. Since 1990, she has held the position of senior fellow with the Lincoln Institute of Land Policy in Cambridge, Massachusetts. Ms. Youngman has participated in international missions for the Fund and for US AID involving legislative drafting and advice on laws concerning land and building taxation. She has helped develop and present courses on the interaction of land policy and taxation for the OECD multilateral tax training centers. She is the author of several articles on taxation, coauthor of An International Survey of Taxes on Land and Buildings (Kluwer, 1994), and author of Legal Issues in Property Valuation and Taxation (International Association of Assessing Officers, 1994).

Eric Zolt is a professor at the University of California, Los Angeles School of Law. He received his undergraduate degree in economics from the Wharton School, University of Pennsylvania, and his graduate business degree and law degree from the University of Chicago. Before joining UCLA, he was a partner in the Chicago law firm of Kirkland & Ellis. Professor Zolt served in the Office of Tax Policy, U.S. Department of Treasury from 1989 through 1992, first as Deputy Tax Legislative Counsel and then as the Director of Treasury’s Tax Advisory Programme for Central and Eastern Europe and the Former Soviet Union.
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Cover Tax Law Design and Drafting, Volume 1
Tax Law Design and Drafting, Volume 1
ISBN:
9781557755872
Publication Date:
23 Aug 1996
Publisher:
International Monetary Fund
DOI:
https://doi.org/10.5089/9781557755872.071
Pages:
531