Tax law design and drafting
This book considers the development of tax legislation from a comparative law perspective. It grows out of the IMF Legal Department's experience in assisting many developing countries and transition countries with the drafting of tax legislation, and distills from this experience practical guid...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Washington, D.C. :
International Monetary Fund
c1996.
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| Colección: | EBSCO Academic eBook Collection Complete.
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| Acceso en línea: | Conectar con la versión electrónica |
| Ver en Universidad de Navarra: | https://innopac.unav.es/record=b31013090*spi |
| Sumario: | This book considers the development of tax legislation from a comparative law perspective. It grows out of the IMF Legal Department's experience in assisting many developing countries and transition countries with the drafting of tax legislation, and distills from this experience practical guidelines for officials and their advisors. In addition, the book should be of interest to students, academics, and practitioners with an interest in comparative tax law. It covers a wide range of subjects, from the legal framework for taxation to VAT, and includes such specialized topics as inflation adjustment. A forthcoming companion volume focuses on income taxation. |
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| Descripción Física: | 494 p. |
| Formato: | Forma de acceso: World Wide Web. |
| Bibliografía: | Incluye referencias bibliográficas. |
| ISBN: | 9781455230525 |
