Cover Tax Law Design and Drafting, Volume 2
Tax Law Design and Drafting, Volume 2
Download PDF (44.5 MB) Download Epub

Abstract

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.

Buy Book in Print
Author: Victor T Thuronyi
Series:
Books
Publisher:
International Monetary Fund
Language:
English
Publication Date:
25 Jun 1998
DOI:
https://doi.org/10.5089/9781557756336.071
ISBN:
9781557756336
Pages:
731
Keywords:
BOOK; tax treaty; transferor company; investment; investor; enterprise tax; transition country; transferee company; taxable income; Personal income; Income tax systems; Income and capital gains taxes; Double taxation; Income; Global; Australia and New Zealand; Asia and Pacific; Eastern Europe; Baltics; Mutual funds; Caribbean
Legal-disclaimer:
The views expressed in this book are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management. The boundaries, colors, denominations, and any other information shown on the maps do not imply, on the part of the IMF, any judgment on the legal status of any territory or any endorsement or acceptance of such boundaries.