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Vol 21 No 11 Nov/Dec 2016

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Income Tax Law in the Commonwealth Caribbean 2nd ed isbn 9781780433370

Income Tax Law in the Commonwealth Caribbean

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ISBN13: 9781845926205
ISBN: 184592620X
New Edition ISBN: 9781780433370
Published: February 1997
Publisher: Bloomsbury Professional
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.

Reprint of ISBN: 9780406999344