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Vol 23 No 6 June/July 2018

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Drafting Commercial Agreements

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This book is now Out of Print.
A new edition was published, see:
Income Tax Law in the Commonwealth Caribbean 2nd ed isbn 9781780433370

Income Tax Law in the Commonwealth Caribbean (Old Jacket)

ISBN13: 9780406999344
ISBN: 0406999341
New Edition ISBN: 9781780433370
Published: February 1997
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Hardback
Price: Out of print

This is the only published text on income tax law in the Caribbean. It draws together into one work both the main statutory provisions and decided cases on the subject. It highlights the differences between the law in various countries of the Commonwealth Caribbean, and refers to points of difference with English law. It includes extensive treatment of the scope of the Revenue's powers to request information about the affairs of the taxpayer and to raise assessments.

The decisions range from the Appeal of Commissioners in St Lucia and the Tax Appeal Board in Trinidad to the Privy Council on appeal from Guyana, Jamaica, Trinidad and Tobago.

Reprinted with ISBN: 9781845926205

Other Jurisdictions
Table of Legislation
Table of Cases
1. The Historical Background
2. The Construction and Scope of Taxing Statutes
3. Income from trade, Profession and Vocation
4. Computation of Income from Trade or Profession
5. Income from Office or Employment
6. Computation of Income from Office or Employment
7. Witholding Tax and Transfer Payments
8. Notional Income and Anti-Avoidance Legislation
9. Close Companies and Corporation Tax Issues
10. Revenue Powers of Inquiry
11. Revenue Powers of Assessment and Collection
12. Objections and Appeals