Tax Law Design and Drafting (Victor Thuronyi, ed.)
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 and transition countries with the drafting of tax legislation, and distills from this experience practical guidelines for officials and their advisors. The two volumes cover a wide range of topics, from the legal framework for taxation to VAT, and include such specialized topics as inflation adjustment.
| Table of Contents | ||
| Volume 1: | ||
| Ch. 1. | Tax Legislative Process | Richard K. Gordon & Victor Thuronyi |
| Ch. 2. | Legal Framework for Taxation | Frans Vanistendael |
| Ch. 3. | Drafting Tax Legislation | Victor Thuronyi |
| Ch. 4. | Law of Tax Administration and Procedure | Richard K. Gordon |
| Ch. 5. | Regulation of Tax Professionals | Victor Thuronyi & Frans Vanistendael |
| Ch. 6. | Value-Added Tax | David Williams |
| Ch. 7. | VAT Treatment of Immovable Property | Sijbren Cnossen |
| Ch. 8. | Excises | Ben J.M. Terra |
| Ch. 9. | Tax on Land and Buildings | Joan M. Youngman |
| Ch. 10. | Taxation of Wealth | Rebecca S. Rudnick & Richard K. Gordon |
| Ch. 11. | Social Security Taxation | David Williams |
| Ch. 12. | Presumptive Taxation | Victor Thuronyi |
| Ch. 13. | Adjusting Taxes for Inflation | Victor Thuronyi |
File Type:
pdf
Categories:
MSc International Taxation, MSc Transfer Pricing, PG-Cert International Taxation, PG-Cert Transfer Pricing, PG-Dip International Taxation, PG-Dip Transfer Pricing, Tax Law
