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Vol 21 No 10 Oct/Nov 2016

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Income Tax Law in the Commonwealth Caribbean 2nd ed


ISBN13: 9781780433370
Previous Edition ISBN: 184592620X
Published: September 2013
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £90.00



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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.

Subjects:
Other Jurisdictions , Caribbean
Contents:
The Historical Background
The construction and scope of taxing statutes
Income from trade, profession and vocation
Computation of income from trade or profession
Income from office or employment
Computation of income from office or employment
Withholding tax and transfer payments
Notional income and anti-avoidance legislation
Close companies and corporation tax issues
Revenue powers of inquiry
Revenue powers of assessment and collection
Objections and appeals
Exempt Income
Appendices.