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Comparative Tax Law

Edited by: Victor Thuronyi

ISBN13: 9789041199232

ISBN: 9041199233

New Edition ISBN: 9789041167194

Published: January 2003

Publisher: Kluwer Law International

Country of Publication: The Netherlands

Format: Hardback

Price: Out of print

This volume 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.

It 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.

Subjects:: Taxation

Contents:: Part 1: tax legislative process, Richard K. Gordon and Victor Thuronyi; legal framework for taxation, Frans Vanistendael; drafting tax legislation, Victor Thuronyi; law of tax administration and procedure, Richard K. Gordon; regulation of tax professionals, Victor Thuronyi and Frans Vansitendael; value-added tax, David Williams; VAT treatment of immovable property, Sijbren Cnossen; excises, Ben J.M. Terra; tax on land and buildings, Joan M. Youngman; taxation of wealth, Rebecca S. Rudnick and Richard K. Gordan; social security taxation, David Williams; presumptive taxation, Victor Thuronyi; adjusting taxes for inflation, Victor Thuronyi.; Part 2: Introduction to the income tax individual income tax, Lee Burns and Richard Krever; the pay-as-you-earn tax on wages, Koenraad van der Heeden; taxation of income from business and investment, Lee Burns and Richard Krever; Depreciation, amortization, and depletion, Richard K. Gordon; international aspects of income tax, Richard J. Vann; taxation of enterprises and their owners, Graeme S. Cooper and Richard K. Gordon; taxation of corporate reorganizations, Frans Vanistendael; fiscal transparency, Alexander Easson and Victor Thuronyi; taxation of investment funds, Eric M. Zolt; income tax incentives for investment, David Holland and Richard J. Vann.