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Wildy's will be closed on Monday 1st May and will re-open on Tuesday 2nd May.
Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.
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Income Tax Law in the Commonwealth Caribbean provides comprehensive discussion of the fundamental principles of income tax law as they apply to taxing statutes in the Commonwealth Caribbean.
It includes treatment of the leading decisions of the West Indian Courts and Tribunals on income tax matters, as well as relevant decisions of the English, Australian and Canadian Courts. It also highlights the differences between the law in various Commonwealth Caribbean countries and refers to points of difference with English Law.
The new edition will be published at a time when the governments of the Caribbean have considerable challenges and are focusing on revenue collection. As such the following areas are given particular emphasis: Statutory Construction; Anti-Avoidance; Withholding Tax; Exempt Income; Judicial Review of Tax Assessments; and the Capital/Income Dichotomy.