Tax design issues worldwide
By: edited by Geerten M.M. Michielse, Victor Thuronyi
Series: Series on international taxation -- volume 51
Publisher: Kluwer Law International; Wolters Kluwer Law & Business
Published: 2015
Place of publication: Alphen aan den Rijn, the Netherlands
Language: eng
Number of pages: 299
ISBN-13: 9789041156105
Subjects: Taxpayer compliance; Corporations; Taxation; Law and legislation; International cooperation
Description: Here's a practical new book about the issues that tax lawyers often face in dealing with other countries' tax systems or in confronting tax policy proposals in their own countries. This book discusses current issues in tax design, primarily for corporate income tax, but also dealing with VAT, natural resource taxation, and individual income tax. The contributors, several of them current and former IMF and OECD officials, are primarily tax legal drafting experts that the IMF has been using in its technical assistance projects.
Notes: "Tax Design Issues Worldwide is a collection of articles that is based on the presentations given at a conference 'Current Tax Issues for Developing Countries' held in Washington, DC in early 2014"--Preface.

Includes bibliographical references.